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当企业发展到一定程度后,就不再只是集团本部的扩张,而是通过设立子公司的形式进行企业规模的扩大和集团经济的发展。因此如何通过对子公司实施有效的财务管理与控制,使子公司的财务资源得到合理配置,保证集团取得最大的经济利益,是集团财务部门需要考虑的核心问题。所以作者在下文中将以此为出点,阐述集团本部对子公司财务管理与控制的一些看法。
When the enterprise develops to a certain extent, it no longer just expands the headquarters of the group, but expands the scale of the enterprise and the development of the group economy through the establishment of subsidiaries. Therefore, it is a key issue for the Group’s financial department to consider how to effectively allocate the financial resources of its subsidiaries and ensure the maximum economic benefits to the Group through effective financial management and control over the subsidiaries. Therefore, in the following, the author will take this as a starting point to elaborate some opinions of the group headquarters on the financial management and control of subsidiaries.