目前企业内部的财务管理失控是当前企业改革和发展中迫切需要解决的重大问题,集团企业本部面临的信息失真、信息滞后、监控困难、信息管理成本高等问题困扰着管理层。随着集团公司规模的不断扩大,下属公司特别是外地公司数量的不断增加,许多控制制度跟不上,管理力度不够,导致分、子公司形成“割据”之势。分、子公司向集团提供的财务信息的 At present, the out-of-control of financial management in the enterprise is a major issue urgently needed to be solved in the current enterprise reform and development. The problems of information distortion, information lagging behind, difficulties in monitoring and control, and high information management cost faced by the headquarters of the Group are plaguing the management. With the continuous expansion of the size of the group companies, the number of affiliated companies, especially the number of foreign companies, continues to increase, many control systems can not keep up and the management is inadequate, resulting in the formation of “separatist” sub-subsidiaries. Sub-branch to the group to provide financial information