Research on the Construction of a Regulatory Framework for Financial Holding Companies from the Perspective of Accounting and Financial Management

With the continuous development of financial markets, financial holding companies (FHCs), as a crucial organizational form integrating cross-industry and multi-sector operations, have increasingly become a central force in the financial system.However, their complex business structures and fund operation models have also introduced regulatory challenges such as risk concealment, governance imbalances, and opaque capital flows.Traditional regulatory systems have struggled to effectively address the multidimensional risks posed by this new form of financial institution.From the perspective of accounting and financial management, this paper conducts an in-depth analysis of the main issues faced by FHCs in capital allocation, risk control, internal governance, and financial information disclosure.Drawing on international regulatory experience, we propose the construction of a scientific and efficient multi-tiered regulatory framework.The study argues for promoting the standardization and transparency of financial information disclosure, establishing a flexible countercyclical adjustment mechanism, improving the consolidated financial statement supervision system, and strengthening dynamic monitoring of fund operations and capital structures.Particular emphasis is placed on the coordination mechanism between regulatory authorities and internal corporate governance, forming a hybrid regulatory system that combines external constraints with internal self-discipline.This approach aims to enhance risk early warning and prevention capabilities, thereby supporting the compliant and stable development of financial holding companies.Furthermore, this framework demonstrates significant cross-border applicability.By integrating blockchain-enhanced disclosure with countercyclical capital buffers, it offers actionable solutions for U.S. regulators to oversee foreign-based FHCs, addressing systemic risks highlighted by the 2008 financial crisis.