论文部分内容阅读
企业集团内部控制的难点是如何处理“集权”和“分权”的关系。过度集权会造成集团缺乏灵活性,难以发挥子公司的积极性,过度的分权会使企业集团分散,难以发挥集团的整体优势。因此,建立强有力的内部控制制度,保证企业的良好运转,必须建立一种使“集权”和“分权”相权衡的机制。本文引入平煤集团在采购、销售、资金管理方面的操作方法,对企业集团集中化内部控制的建立和完善提出一些思路。
The difficulty of internal control of enterprise group is how to deal with the relationship between “centralized” and “decentralized”. Over-centralization will result in the lack of flexibility of the Group and difficulty in exerting the enthusiasm of its subsidiaries. Excessive decentralization will disperse the enterprise groups and make it difficult to exert the overall advantages of the Group. Therefore, to establish a strong internal control system and ensure the good operation of the enterprise, a mechanism must be established to balance the “centralization” with the “decentralization.” This paper introduces the operation methods of Pingmei Group in terms of purchase, sales and fund management, and puts forward some ideas for establishing and perfecting the centralized internal control of enterprise groups.