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企业集团在发展的过程中,往往会跨地区经营,企业风险随之增大,很多的企业集团为防止经营者行为失控,加强内部控制,实行财务委派制促进对子、分公司财务监控。本文主要探讨财务委派在企业集团内部控制建设中的积极作用、存在问题及改善办法,集团公司也应在实践中不断完善内部控制制度,以利于财务委派制在集团母公司对子公司监管过程中有效发挥作用。
In the process of development, enterprise groups tend to operate in different regions and risks of enterprises increase. Many enterprise groups promote the financial control of subsidiaries and subsidiaries in order to prevent the operators from running out of control, strengthen internal control and implement the financial appointment system. This article mainly discusses the active role, problems and ways to improve the financial appointing in the internal control construction of the enterprise group. The group company should also consummate the internal control system in practice so as to facilitate the financial appointing system to supervise the subsidiary company Effectively play a role.