企业集团是社会发展到一定阶段下出现的一种特定组织形式，在特定环境下能够代表国家经济水平，在社会的发展之下，如果企业依然使用传统的内部控制模式，很容易出现投资失控、人员失控、财务失控以及业务失控的情况，其中，财务失控是最为突出的问题，情况严重时，甚至会给企业带来致命的打击。将内部控制理论应用在企业集团财务控制的研究中，能够全方位的对财务控制问题进行分析，也能够理清财务控制研究边界。本文主要以内部控制理论为基础，提出研究模型，构建出一种具有理论价值与实践性的企业集团财务控制系统。%Enterprise group is a specific organization form that appeared in the bound stage of social development and can represent the level of national economy in specific environment, under the development of society, if enterprises still use the traditional internal coercion mode, the situations that investment out of control, personnel out of control, financial and operational out of control will easily appear. Among them, the financial out of control is the most prominent problem, even brings a fatal blow to enterprises in severe cases. Study on the application of internal control theory in enterprise group financial control could comprehensively analyze the problems of financial control, and also could clarify the border of financial control. Based on internal control theory, this paper mainly proposes research model, and establishes an enterprise group financial control system with theoretical value and practicality.
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