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目前,在随着企业集团的发展,数量和规模的扩大,它是适应市场的经济需要和现代化的生产力发展从而所产生的以企业组织的一种形式。它是由几个法人企业所组成的一种联合经济实体,所以母子公司的体制组织形式是非常重要的。如何让母公司对子公司可以实施有效合理的财务控制,但又不会出现财务失控的状况,这是企业集团母子公司财务管理的重点。在企业集团的发展过程中,其子公司会在财务的管理上发生一些问题,所以集团的母子公司在财务的管控上便是企业集团的管理核心。在企业集团的母子公司在财务管控当中,它是在财务的制度控制、人员控制、财务的信息控制以及财务的目标控制等系统,要保证良好完整的,及时高效的运行管理,以便保持企业集团持续发展性,以最大化的实现企业集团的价值。
At present, with the expansion of the number and size of enterprise groups, it is a form of enterprise organization that is generated by the economic needs of the market and the development of modern productivity. It is a joint economic entity made up of several corporate entities. Therefore, the institutional organization of the parent company is very important. How to enable the parent company to implement effective and reasonable financial control over the subsidiaries without any financial loss of control is the focus of the financial management of the parent company of the enterprise group. In the process of the development of the enterprise group, some problems occur in the management of its subsidiaries. Therefore, the parent and subsidiary of the group are the core of the management of the enterprise group in terms of financial control. In the financial management and control of the parent company of the enterprise group, it is in the financial system control, personnel control, financial information control and financial control of the target system, to ensure good integrity, timely and efficient operation and management in order to maintain the business group Sustainable development, in order to maximize the value of enterprise groups.