论文部分内容阅读
在母子公司为牵制关系的企业中,其控制体系是以公司财务控制为核心的,过程包括组织和流程控制,目的是为了控制风险。因为“沉没成本”这一成本的存在,因而使一般的集团企业在控制风险方面,显得比赚钱更为重要。这一点在国有企业中也不例外,可以说是更显得重要了,国有企业中其母公司是一定要担当子公司的财务顾问的,以此来增加母公司对子公司的控制。本文就来对国有企业中母子公司的财务关系,进行研究。
In the parent-child relationship of enterprises, the control system is based on the company’s financial control at the core, the process includes organization and process control, the purpose is to control the risk. Because of the cost of “sunk costs,” it is even more important for average group companies to control risk than making money. This is no exception in state-owned enterprises. It can be said that it is even more important. The parent company of a state-owned enterprise must act as a financial advisor to the subsidiary in order to increase the control of the parent company over the subsidiary. In this paper, the financial relations between parent and subsidiary companies in state-owned enterprises are studied.