为全力实施“十二五”财务战略规划,加快推进企业转型升级,企业迫切需要建立以价值创造为目标的财务管控能力体系。为了打造价值创造型财务,财务管控能力的发挥起着不可或缺的作用。本文建立了以集团财务管控能力提升为主线,以五个子能力集成提升为基础的财务管控能力体系,并立足于巨能集团财务管控能力提升的具体实践,从五个方面构建子能力提升的实施路径模型,对推进国有企业改革有着借鉴意义。 In order to fully implement the “12th Five-Year Plan” financial strategy and accelerate the transformation and upgrading of enterprises, enterprises urgently need to establish a financial management and control ability system that aims at value creation. In order to create value-creating finance, financial control play an indispensable role. This article establishes the financial management and control ability system based on the improvement of financial control ability of the Group and based on the integration and improvement of five sub-capabilities. Based on the concrete practice of the financial management and control ability improvement of Junergy Group, the paper constructs the implementation of sub-capability improvement from five aspects The path model has reference significance for promoting the reform of state-owned enterprises.