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财务委派制,是随着企业规模不断扩大而建立的集团公司对子公司的财务管控机制,它可使所有者职能延伸,对产权进行约束和监督,以满足企业集团“分散经营、集中控制”的管理
The financial appointment system is a financial control mechanism for the subsidiaries of a group company that is established with the continuous expansion of the enterprise scale. It can extend the functions of the owner and restrain and supervise the property rights to meet the needs of the enterprise group “decentralized operation and centralized control ”Management