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1、AbstractTheestablishmentofthefinancialmanagementandcontrolsystemforthegroupcorporationsisthepreconditiontocontrolfinancialriskandensuretheefficiencyofcontrolsovertheirsubsidiaries.Thefinancialmanagementandcontrolsystemdirectlyimpactsontheimplementation,successor
2、failureofthecorporatestrategy.Theauthorinhisarticlereviewedandsummarizedtheexistingtheoryandresearchfindingsrelatedtothefinancialmanagementandcontrolsystem,provideddetailedanalysisfortheprofileandthecurrentsituationofthefinancialcontrolsystemofDCGroup,designedth
3、esurveyquestionnaireforthecurrentsituationofthefinancialmanagementandcontrolsystemofDCGroup,andanalyzedstatisticallythesurveyresults,basedontheseresults,theauthorproposedthecorrectivesolutionsandanoptimizedmodeloffinancialmanagementandcontrolsystemfortheDCGroup.
4、TheanalysisresultsshowedthatDCGrouphasthefollowingproblemsinthefinancialmanagementandcontrolsystem:mismatchingbetweenitsstructureandpowerofconcentration&separationsystem;unsuitablefiscalmanagement;incompletefiscalcontrolmethods;deviationbetweenperformanceapprais
5、alandincentive&restrainteffect;fiscalcontrolenvironmentneedstobeimproved.Referringtotheaboveproblemsandconsideringthecurrentindustrialdevelopmentorientationandmiddle-long-termdevelopmentstrategyofthegroup,theauthorproposedtheprinciplesforsettingupabetterfinancia
6、lmanagementandcontrolsysteminDCGroup:First,basedonthecharacteristicsoftheindustry,withaviewtotherequirementbythetransformationofGroup’sdevelopmentorientation,andonthepremiseofconfirmingoptimizationprinciplesandobjectives,establishamatchedinternalstructure,choset
7、hesuitablefinancialmanagementandcontrolmodel.Second,optimizefinancialmanagementandcontrolsystembyimprovingbudgetandfundmanagementandcontrol,internalauditandsupervisiontosetupacompleteandsuitablefinancialmanagementandcontrolsystemforDCGroup.Undertheguidanceofthea
8、boveprinciples,andcombiningwiththerelativefiscalIIcontroltheory,thisarticleprovidesthepracticalsolutionstooptimizethefinancialmanagementandcontrolsystemforDCGroup.Cor
