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随着市场经济的深入发展,由多个法人主体组成的集团公司已经初步显现出了其在市场经济条件下的优势地位,其中很重要的一种组织形式就是母子公司。近年来,如何运用有效的手段对子公司进行财务控制使其避免财务失控已经成为母子公司管理的关注热点。本文通过对母子公司财务控制集权管理和分权管理两种模式的分析,指出了现行的母子公司财务控制存在的问题,并从母公司对子公司的财务制度控制、组织结构和人员控制、资金控制、预算控制、财务信息控制和审计控制六个方面提出了母子公司财务控制的思路。
With the further development of the market economy, the group company composed of many legal entities has initially shown its predominance in the market economy. One of the most important organizational forms is the parent-subsidiary company. In recent years, how to use effective means to control subsidiaries’ financial affairs so as to avoid financial out-of-control has become a hot topic in the management of the parent company. Based on the analysis of the two models of centralized management of financial control and decentralized management, this paper points out the problems existing in the financial control of parent-subsidiary companies, and from the control of the parent company’s financial system, organizational structure and personnel control, Control, budget control, financial information control and audit control six aspects of the parent company’s financial control ideas.