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集团公司的会计内控和实现的问题上,由于起步早,后续修订少,出现了会计内部控制落后于企业发展的状况,开始或者持续不适应企业的发展步伐和速度。在母子公司的建设水平上,由于专业人才建设上的水平差异和母公司对于子公司关注的缺乏,导致了规模较小的子公司往往发生会计内部控制失效的情况,且缺乏沟通机制,导致了问题发生不能得到及时解决,为集团公司的资产和发展带来了实际损失。
Due to the fact that the accounting internal control of the group company lagged behind that of the enterprise development due to the early start and follow-up revision, the pace of development and speed of the enterprise started or remained unfulfilled. At the level of mother-subsidiary companies, due to differences in the level of professionals and the lack of concern of the parent company for the subsidiaries, the smaller subsidiaries often have the failure of internal accounting controls and the lack of communication mechanism, resulting in The problems can not be solved promptly, bringing real losses to the assets and development of the group company.