近年来，随着5G、云计算、大数据，人工智能等科技企业的高速发展，当 今社会各个行业都在谋求改革、转型，力求行业的发展能够紧跟科学技术的进步， 促进企业做大做强，否则就会被市场淘汰，作为促进地方经济发展的房地产行业 也不列外。随着国家对房地产行业调控的深入，房地产由爆发性高速增长时代迈 进竞争激烈的平稳发展期，在这一阶段，大型房企依靠资源优势，继续规模扩张， 保持自身行业龙头地位，小型房企积极谋求转变，寻求产品差异化竞争优势，在 这一改革转变过程中，利用新科技、新技术带来新思维转变，把握新机遇实现企 业管理变革，将是企业致胜的关键。在企业管理中，财务管控是重要的环节，越 来越多的大型企业意识到财务管控的重要性，将财务管控的变革纳入到企业战略 规划上，通过企业战略目标规划实现，促进财务管控系统的完善，转变财务之重 核算不重管理的惯性发展模式。HK集团是一家市值不足百亿，业务范围涵盖商 贸运营、产城开发综合性集团公司，随着房地产长期宏观调控和科技浪潮的迅猛 发展，企业顺应形势，积极寻求企业转型探索差异化竞争寻找新的利润增长点来 实现可持续发展，现阶段HK集团依靠自己在华南地区竞争优势，积极布局产城 运营，探索健康、科创、文旅、教育等新的产业主题，面对激烈的行业竞争和转 型新领域的压力，如何加强企业财务管控能力，提升企业信息化管理水平，顺利 实现企业战略目标，是企业面临重要难题。 本文首先介绍了HK集团整体情况，从财务制度、资金管理、预算管理、风 险控制、财务信息化管理建设等方面介绍集团财务管控现状；其次，针对管控现 状提出HK集团财务管控存在问题：资金管控效果差、会计核算精准记账差强人 意、预算价值难凸显、风险控制薄弱、财务信息化程度不高等。从高层对管控认 知、财务管控制度建设、现代企业财务信息化建设发展趋势、集团战略几个方面 对产生问题进行原因分析，总结出HK集团出现问题的原因。 最后，针对HK集团财务管控的问题提出财务管控体系优化措施实施的前提 和具体建议内容。文末概括文章结论，提出问题和不足，认为提升企业财务管控 能力，加强财务管控体系制度建设，加快财务信息化建设是大势所趋，是大型集 团企业走向精细化管理的必然阶段。 关键词：财务管控；财务信息系统；母子公司 II Abstract Inrecentyears,withtherapiddevelopmentof5g,cloudcomputing,bigdata, artificialintelligenceandotherscientificandtechnologicalenterprises,allindustries intoday'ssocietyareseekingreformandtransformation,andstrivetokeeppacewith thedevelopmentofscienceandtechnology,andpromoteenterprisestobecomebigger andstronger,otherwisetheywillbewashedoutbythemarket,andtherealestate industryasapromotionoflocaleconomicdevelopmentisnotincluded.Withthe deepeningofthestate'sregulationandcontroloftherealestateindustry,thereal estateindustryhassteppedintoaperiodofstableandcompetitivedevelopmentfrom theeraofexplosivehigh-speedgrowth.Atthisstage,large-scalerealestate enterprisesrelyonresourceadvantages,continuetoexpandtheirscale,maintaintheir leadingpositionintheindustry,andsmall-scalerealestateenterprisesactivelyseek transformationandcompetitiveadvantageofproductdifferentiation.Intheprocessof reformandtransformation,newtechnologyisused,newtechnologybringsnew thinkingchanges,andgraspingnewopportunitiestorealizeenterprisemanagement reformwillbethekeytosuccess.Inenterprisemanagement,financialmanagement andcontrolisanimportantlink.Moreandmorelargeenterprisesrealizethe importanceoffinancialmanagementandcontrol,bringthechangeoffinancial managementandcontrolintoenterprisestrategicplanning,realizeitthrough enterprisestrategicgoalplanning,promotetheimprovementoffinancialmanagement andcontrolsystem,andchangetheinertialdevelopmentmodethatfinancial accountingdoesnotfocusonmanagement.HKgroupisacomprehensivegroup companywithamarketvalueoflessthan10billionanditsbusinessscopecovers businessoperationandindustrialandurbandevelopment.Withtherapiddevelopment oflong-termmacro-controlandtechnologicaltideofrealestate,thecompany complieswiththesituationandactivelyseeksforenterprisetransformation, differentialcompetitionandnewprofitgrowthpointtoachievesustainable development.Atthisstage,HKgroupreliesonitscompetitiveadvantageinSouth ChinaInthefaceoffierceindustrycompetitionandthepressureoftransformationin newfields,howtostrengthenthefinancialmanagementandcontrolabilityof enterprises,improvethelevelofenterpriseinformationmanagement,andsuccessfully achievethestrategicobjectivesofenterprisesisanimportantproblemforenterprises. III ThispaperfirstintroducestheoverallsituationofHKgroup,introducesthe currentsituationoffinancialmanagementandcontrolofHKgroupfromtheaspects offinancialsystem,capitalmanagement,budgetmanagement,riskcontrol,financial informationmanagementconstruction,etc.;secondly,itputsforwardtheexisting problemsoffinancialmanagementandcontrolofHKgroupaccordingtothecurrent situationofmanagementandcontrol:pooreffectofcapitalmanagementandcontrol, pooraccuracyofaccountingandbookkeeping,difficulttohighlightbudgetvalue, weakriskcontrol.thedegreeoffinancialinformatizationisnothigh.Thispaper analyzesthecausesoftheproblemsfromtheaspectsofhigh-levelmanagementand controlawareness,financialmanagementandcontrolsystemconstruction,modern enterprisefinancialinformationconstructiondevelopmenttrendandgroupstrategy, andsummarizesthecausesoftheproblemsofHKgroup. Finally,inviewoftheproblemsofHKgroup'sfinancialcontrol,thepaperputs forwardthepremiseandspecificsuggestionsfortheimplementationofthe optimizationmeasuresofthefinancialcontrolsystem.Attheendofthepaper,the authorsummarizestheconclusions,putsforwardtheproblemsanddeficiencies,and holdsthatitisthegeneraltrendtoimprovethefinancialmanagementandcontrol ability,strengthentheconstructionoffinancialmanagementandcontrolsystem,and speeduptheconstructionoffinancialinformation,whichistheinevitablestagefor large-scalegroupenterprisestomovetowardsrefinedmanagement. Keywords:Financialcontrol;financialinformationsystem;parentsubsidiary IV 目录 第一章引言................................................................................................1 第一节研究背景与意义......................................................................................1 一研究背景.......................................................................................................................1 二选题的意义...................................................................................................................2 第二节相关研究概述..........................................................................................3 一集团财务管控模式研究综述.......................................................................................3 二现代集团财务管控模式...............................................................................................4 三集团财务管控内容研究综述.......................................................................................5 四集团财务管控常用构建方法.......................................................................................6 第三节研究内容与方法......................................................................................8 第四节本文贡献..................................................................................................9 第二章HK集团财务管控现状................................................................10 第一节HK集团概况...........................................................................................10 一HK集团概述..............................................................................................................10 二经营环境.....................................................................................................................10 三发展战略.....................................................................................................................11 四主要财务状况.............................................................................................................12 第二节HK集团组织机构介绍.............................................................................13 一HK集团组织结构......................................................................................................13 二HK集团财务组织机构..............................................................................................14 第三节HK集团公司财务管控现状...................................................................15 一制定统一财务制