For a long time, how to effectively manage and control subordinate member enterprises has often troubled the management of enterprise group headquarters. What kind of control mode does the enterprise group adopt? We can't mechanically copy the management and control mode of successful enterprises, but should choose the mode suitable for the development of enterprises according to their own characteristics. Does Juhua Group implement group control? 1+3+3? Mode, mainly drawing lessons from the experience of internal control management of Sinochem Group, and the thoughts of experts such as Bai Wangang on group governance and control, combined with the requirements of future management reform of enterprises, this paper puts forward the group control mode, that is, establishing a scientific budget and performance evaluation system, perfecting and strengthening three major risk control links (business risk control link with checks and balances between front, middle and back offices, information system control link and relatively independent internal audit link), and realizing the three unification of financial management (accounting management and capital).
First, establish a scientific budget and performance evaluation system.
(A) innovative budgeting methods to achieve effective convergence of financial budget and strategic planning.
Every year, the group company will revise its strategic plan, refine the specific measures in the first year of planning into operational annual business plans, and then digitize them. On this basis, combined with factor analysis, the financial budget is formed. The budget preparation adopts the organizational procedures of top-down, bottom-up and combination of top and bottom. The budget committee and strategic planning committee of the group company conduct dialogues and questions on the strategic planning, business planning and financial budget of each business unit, and finally determine the budget of each business unit and sign the performance appraisal responsibility letter.
(B) strengthen the monitoring process of the budget to ensure the realization of the budget objectives.
1. Establish a real-time budget tracking system.
Using ERP information system, real-time data are extracted, processed and reflected, and relevant functional departments regularly compare budgets, track the operation of key units and conduct daily real-time monitoring.
2. Establish a regular budget inquiry and rectification system.
The financial department should have a monthly business report, analyze the reasons for the difference between the implementation of the business plan and the financial budget, find out the existing problems, and report to the company leaders in time; Hold a performance evaluation meeting every quarter, which is attended by all senior managers of the company and leaders of various business units to comment on the performance of each unit, remind people of existing problems and demand improvement; Half a year and the whole year, all key positions should be assessed. The semi-annual meeting will summarize the work in the first half of the year, put forward the contents that need to be rectified in the second half of the year, make a formal evaluation of the whole year, including grading and reward, and produce a performance evaluation report. Through continuous process management, analysis and evaluation, operators are urged to consciously pursue high performance and effectively control business risks.
3. Strict extrabudgetary approval procedures
Strictly review the budget application for additional resources, focusing on funds. Budget management is serious, and each unit has no right to make budget adjustments, which must be approved by the group company.
(3) Performance appraisal should be scientific and reasonable.
Performance evaluation plays a key role in the effective implementation of comprehensive budget. Generally speaking, performance appraisal can neither do anything from the same pot, nor whip the fast cattle and dampen the enthusiasm of the advanced. First, through the production of balanced scorecard, top-down assessment step by step, formed? Pyramid? Performance management responsibility chain; The second is to objectively evaluate the performance results as the basis for the adjustment of related resources. Such as adjusting institutions, cleaning up enterprises or institutions with poor adjustment performance; Adjust the staffing, capable and mediocre? Adjust the operators according to the performance; Emphasize salary distribution and distribute salary according to performance. Through performance evaluation, enterprise managers are urged to keep a clear head at all times, check the gap, find out the reasons, improve in the follow-up operation, and pursue healthy, rapid and sustainable growth of performance.
The second is to improve and strengthen the three major risk control links.
(1) The business risk control link with checks and balances among the front, middle and back offices.
1. Adjust and optimize the organizational structure to form an organizational guarantee for group control.
Organizational structure, mainly including governance structure and internal organization setting. The governance structure should mainly define the rights and responsibilities, qualifications, rules of procedure and working procedures of the board of directors, the board of supervisors and managers at all levels to ensure that decision-making, implementation and supervision are separated from each other and form checks and balances. The directors and supervisors appointed by subsidiaries shall establish a system of regular debriefing and reporting on major events, so that the group company can effectively perform the responsibilities of investors according to law and safeguard the rights and interests of investors. Conditional enterprise groups suggest setting up expatriate supervisor groups, with each group supervising 3-4 branches and subsidiaries, strengthening the daily management supervision of branches and subsidiaries, standardizing enterprise management, correcting illegal operations and preventing asset loss.
In accordance with the principles of science, simplification, efficiency, transparency and checks and balances, the internal institutions should be set up reasonably, and the responsibilities and powers of each institution should be defined to avoid overlapping, lack or over-concentration, so as to form a working mechanism with their own responsibilities, mutual constraints and coordination.
2. Optimize business process control and form a balance mechanism.
Risk management and control system exists in all aspects of daily management of enterprise groups. Business process is one of the important factors supporting enterprise risk management and control system, which can ensure the normal operation of enterprise risk management and control system, provide reliable support for daily production and operation of enterprises, and is the basic way to solve enterprise risk management and control problems. Business process should have the following functions: first, business process should outline the business direction of the enterprise, provide reliable basis for the decision-making of enterprise management, effectively distinguish the primary and secondary relationship of enterprise business, and provide preconditions for the enterprise to control key points; The second is the coordination function. Business processes should clearly express the mutual transfer relationship between departments and positions. In a sense, it is an indirect tool to clarify the responsibilities of departments and posts. Third, the business operation guidance function, the business process content should be detailed and clear, that is, the question of what business personnel should do and what not to do is clear; Fourth, the function of separation of duties, the business process should solve the important content of separation of duties in incompatible positions in the risk management and control system; Fifth, the performance appraisal measurement function, business process can provide a measurement standard for the performance appraisal index design of specific positions.
Enterprise groups should focus on the business contents such as procurement, sales, investment and asset management, analyze the possible risk links in each business process, optimize the workflow and control measures in each link, form a balance mechanism, and prevent and resolve important risks in each business.
3. Improve various internal management systems and strengthen implementation.
According to the requirements of risk management and control system construction, formulate relevant rules and regulations of the Group's internal control, improve the internal control systems such as customer credit management, overdue accounts receivable management, futures hedging management, centralized fund management, financial budget management, performance appraisal and salary management, risk management, investment management, inventory management, audit and audit, and standardize the management and restraint mechanism. At the same time, the group company should strengthen monitoring through auditing and performance evaluation to ensure the implementation of the internal control system and safeguard the dignity and authority of the system. In addition, in the rapidly changing information environment, we should pay close attention to the effect and feedback of system implementation, constantly examine the rationality of the system, revise and improve it in time, and keep the advanced nature of the system forever.
(B) Information system control links
Informatization is an indispensable means of group management and control. Group control focuses on two points. First, process optimization. The quality of enterprise management mainly depends on whether the process is scientific and reasonable. Process optimization itself is an artificial thing. To solidify it, it is not enough to rely on the writing system alone. Information system is a good means to solidify the process and improve the efficiency of the process. Second, risk management and control. There are many risks in doing business, such as capital, finance and personnel. Information system provides timely and accurate information for risk control instead of controlling risks for people. With the information system, management can be institutionalized, the system can be streamlined, and the process can be informatized, so as to truly achieve the unified management of front desk (business), middle desk (risk management) and back office (finance).
(C) relatively independent internal audit links
Audit audit must be independent of the audited entity, other functional departments of the group company and the competent company leaders of the audited entity, and only be responsible to the board of directors of the group company. While strengthening the independence of internal audit, the audit method is mainly risk-oriented audit, focusing on supervision and inspection of the implementation of internal control and promoting system construction; The audit object focuses on the internal control system, strengthens the audit of key enterprises, key businesses and key matters, and checks the implementation of the system by personnel in key positions; The scope of audit requires internal control in many aspects, paying attention to business, system construction, evaluating risks and promoting management.
Third, realize the three unifications of financial management.
(A) unified accounting management
How is the enterprise doing? Only through accurate financial accounting can these data be obtained. In order to ensure the truthfulness, completeness and timeliness of accounting information and provide accurate basic information for the decision-making of group companies, it is necessary to unify the accounting subject system and accounting standards within the group and implement unified financial accounting management norms.
(B) unified fund management
Centralized management of funds, on the one hand, centralized financing rights, strengthened the examination and approval of external financing and guarantees of branches and subsidiaries, prevented disorderly loans and guarantees, and more importantly, strengthened the monitoring of business operations of various units through centralized funds; On the other hand, highlighting the resource allocation function of the group company, the group company verifies the capital budgets of each unit according to the input-output principle and the income-risk matching principle, tracks the flow and occupation of funds, and strictly examines the allocation of funds exceeding the budget, so that the allocation of funds is inclined to enterprises with strong core business capabilities, high input-output level and high growth.
(C) the unified management of the financial supervisor
Send financial supervisors to branches and subsidiaries to realize daily financial monitoring. The appointed financial supervisor, whose personnel relations, salary relations and welfare benefits are all in the group company, cut off the interest relationship with the business unit and reduced the professional ethics risk of financial personnel. The appointed chief financial officer is responsible for organizing and monitoring the daily financial and accounting activities of branches and subsidiaries, participating in major business decisions of branches and subsidiaries, implementing major decisions of group companies on structural adjustment, resource allocation, major investment and scientific and technological development into the budgets of branches and subsidiaries, and supervising and controlling the implementation of various budgets of branches and subsidiaries. Review the financial reports of subsidiaries, be responsible for the business management of financial accountants of subsidiaries, and report the assets operation and financial status of subsidiaries to the group company on a regular basis. By appointing a financial supervisor to supervise and control the major financial accounting activities and all financial revenue and expenditure processes of the subsidiaries, the group company can not only fully implement and realize the overall business policies and objectives of the group company in the subsidiaries, but also supervise the authenticity and objectivity of the financial accounting information of the subsidiaries and earnestly safeguard the rights and interests of the group company.