摘要:企业集团作为一种高级组织形式，综合了企业组织形态的各种优势，在不断完善的市场经济和不断深入的经济体制改革下，企业集团的规模不断膨胀，组织结构也逐渐趋向复杂化，所以企业集团的管理存在着很多问题。比如管理中的控制无效、激励不足甚至是控制空白等，这些问题将导致集团资产流失和财务失控等现象，因此对企业集团财务进行有效地控制具有重大的意义。

　　　本文选择了巨化集团财务控制体系存在的问题作为研究对象，运用了文献研究法、归纳演绎法、案例研究法，从集团财务控制存在的主要问题入手，对如何完善企业集团财务控制体系进行系统的研究。其首先对财务控制理论做了简略的阐述，了解了国内外财务控制相关理论的研究现状；接着对巨化集团财务控制的现状进行分析，然后找出巨化集团财务控制体系中存在的问题，发现巨化集团存在管理观念陈旧、投融资缺乏科学性、财务管理权限模糊、财务控制和监督形同虚设、预算管理薄弱且执行困难、资金管理散乱，使用效率低下等问题，并针对以上问题提出了相应的解决办法：调整组织结构，完善集团董事会制度；建立集团统一的预算制度；强化资金控制等建议。

　　　通过对财务控制体系的研究，对巨化集团的发展具有一定的指导作用，并提出了适合巨化集团发展的集权式为主的财务控制模式。

关键词  企业集团；财务控制；预算控制

Abstract:Conglomerate as a high-level configuration of organization integrates the different advantages of enterprise organization forms. With the development of market economy and reform of the economy system, the scale of conglomerate and organizational structure and gradually expending and becoming complicated. So, to strength the management of conglomerate becomes one of the challenges, which conglomerate face. Some conglomerate management problems will result in the loss of the group’s assets and financial runaway, like control blank etc. Therefore, it is significant for groups to effectively control conglomerate finance. 

　　　In this paper, it mainly discussed problems of Ju Hua Group financial control system as study object, using data study, induction and deduction method, and case study method. This paper illustrates some problems of Ju Hua Group financial control and some solutions to improve group financial control system. First, give brief introduction about financial control theory, which figures out current study from both domestic and overseas. Then, analyze current situation for expending group financial control. After that, find out problems of group financial system, for example, management methods outdated, investment unscientific, financial management unclear, financial control and supervision careless, budget management wear and difficult to process, low efficiency etc. There are some solutions to solve those problems, for example, adjust organizational structure, improve the system of board, establish a consolidated group budget system., strength financial control, etc. 

　　　Based on the research of the financial system, it helps the development of Ju Hua Group and gets out centralized financial control mode of group development for Ju Hua.

Keywords   enterprise group   financial control   budget control