随着社会的发展和经济的进步,同行业间的企业竞争不断升级,许多大中小企业为了扩大自己的规模,占据更多的市场份额,实现资本市场的扩张,一般会采取兼并、资产重组和联合等企业扩张的措施,因此,近年来我国产生了很多集团型企业,而要想让集团公司在激烈的社会竞争中取得更好更快的发展和进步,获得更多的经济效益和社会效益就必须不断的提高其财务管理能力,内部控制工作作为提高集团公司财务管理能力的基础和关键,逐渐受到了越来越多企业领导和相关工作人员的关心和重视,因此,本文就集团公司财务内部控制的相关问题进行了分析和研究。 With the development of society and economic progress, the competition among enterprises in the same industry continues to escalate. Many large and medium-sized enterprises generally adopt mergers and acquisitions, reorganization of assets, and mergers and acquisitions to expand their size, occupy more market shares and expand capital markets. Joint expansion of enterprises and other measures, therefore, in recent years, our country has a lot of group-based enterprises, and to make the company in the fierce social competition to achieve better and faster development and progress, access to more economic and social benefits It is necessary to continuously improve its financial management capabilities. As the foundation and key to improving the financial management ability of the group company, internal control gradually receives the concern and attention of more and more enterprise leaders and related staffs. Therefore, The related problems of internal control were analyzed and researched.