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市场经济的发展给各个行业带来白热化的竞争,也为集团带来了新机遇和新挑战。因此,集团公司只有不断适应外部环境的变化来应对竞争并稳步发展,实现规模化效益。可是对子公司的财务监管存在着种种困难,究其原因,主要是因为两者之间的复杂产权关系,导致财务监管的复杂性与特殊性。本文就从集团对子公司的财务监管现状入手,探析如何才能够加强子公司的财务监管。
The development of the market economy has brought white-hot competition to various industries, bringing new opportunities and new challenges to the Group. Therefore, group companies can only respond to changes in the external environment to cope with competition and develop steadily to achieve economies of scale. However, there are various difficulties in the financial supervision of subsidiaries. The reason is mainly due to the complex property rights relationship between the two companies, which leads to the complexity and particularity of financial supervision. This article begins with the status quo of the group’s financial supervision of subsidiaries and discusses how they can strengthen the financial supervision of subsidiaries.