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理想的财务监控,就是既不能管得太死(越位),又不能放得太开(缺位)。在现代企业制度下,母公司以其绝对多数或相对占优的出资额或股份,实现对子公司的绝对控股或相对控股,从而以较少的资本控制较多的资源．分散整体经营风险．获得规模经济效益以及法律和税收方面的利益。母公司与控股子公司在法律上是平等、独立的民事行为主体,它们之间的联系是以资本和产权为纽带。公司所有权和经营权的分离,决定了母公司不能直接干预控股子公司的日常经营管理活动,直接控制子公司的财务收支活动存在法律上的障碍。公司放弃对控股子公司利润
The ideal financial control is neither too dead (offside), can not be too open (vacancy). Under the modern enterprise system, the parent company, with its absolute majority or relative dominance of the capital contribution or shares, can realize absolute control or relative control of its subsidiaries so as to control more resources with less capital. Spread overall business risk. Get economies of scale as well as legal and tax benefits. The parent company and its holding subsidiaries are legally equal and independent subjects of civil conduct. The linkages between them are capital and property rights. The separation of ownership and management of the company determines that the parent company can not directly interfere with the daily operation and management activities of the controlling subsidiaries and has legal obstacles to directly control the financial revenue and expenditure of subsidiaries. The company to give up the profits of holding subsidiaries