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我国的企业集团发展较晚,市场经济结构复杂,国有企业集团在财务控制上还存在很多问题,如企业集团在财务控制上过度分权,财务控制形同虚设,母公司缺乏有效的财务控制手段等。本文以南平发展集团有限公司为例,通过分析南平发展集团财务控制中存的问题,形成的原因,解决的措施,来探讨国有企业集团对子公司的财务控制。
The development of enterprise groups in our country is relatively late and the structure of market economy is complicated. There are still many problems in the control of state-owned enterprises such as over-decentralization of financial control, weak financial control and lack of effective financial controls by the parent company. In this paper, Nanping Development Group Co., Ltd. as an example, by analyzing the Nanping Development Group, the financial control of the deposit, the formation of the causes and solutions to explore the state-owned enterprise groups on the financial control of subsidiaries.