摘要:本文首先从分析现有集团企业财务控制的现状入手，详细论述了集团企业财务控制的理论基础与财务控制模式及其影响。同时，本文阐述了集团企业财务控制所要达到的目的，即提高集团企业的资金使用效率与保证财务信息的及时性、有效性；其次，本文以A集团公司为研究对象，论述其财务控制的现状，并对其现状产生的模式不合理、财务信息水平低及集团内部资金管理分散的问题进行分析；最后，本文针对A集团公司财务控制所产生的问题提出了相应的对策建议，即选择合理的集团财务控制模式、实施全过程控制，建立健全财务信息系统，建立资金结算中心、加强资金的集中统一管理和加强内部审计制度这四个建议，来进一步提高集团企业财务管理水平，提升集团企业的整体核心竞争力。

关键词：集团企业；财务控制；A集团公司；对策

Abstract: This article, from the analysis of the existing financial control of enterprise group of the status quo, the group discussed in detail the theoretical basis of financial control, and article describes the purpose of the Group’s financial control to be achieved. That is, to improve the efficient use of funds and to ensure that financial information of group companies timeliness, effectiveness. Secondly, A Group for the study, discusses its financial control status, and its status quo produced mode unreasonable, low level of financial information and the problem of fragmentation of the Group’s internal capital management for analysis. Finally, in this paper, it puts forward suggestions to A Corporation financial control issues arising from. That is, reasonable group financial control mode, the whole process of control, establish a sound financial system, the establishment of the capital settlement center, strengthen the centralized management of funds and strengthen the internal audit system, these four recommendations, to further enhance the Group’s financial management level, enhance the overall core competitiveness of the Group companies. 

Key words: Conglomerate ; Financial Control; A Enterprise Group; Countermeasure