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财务控制系统作为企业集团内部控制的重要环节,对于企业集团能否健康持久的发展起着举足轻重的作用。本文从企业集团这种特殊组织形式的产生动因和组织特征入手,指出其财务控制具有以股权控制为基础的间接控制以及注重战略性控制的特征,因此其控制系统不应局限于以业务活动控制程序为主的设计方式,而应建立一个特殊的整体控制框架。本文构建了以控制目标为中心,控制环境、控制活动和程序、财务信息系统、监督系统为支持的企业集团财务控制安排的一般框架。
As an important part of the internal control of the enterprise group, the financial control system plays an important role in the healthy and sustainable development of the enterprise group. This paper starts with the motivation and organizational characteristics of this special organizational form of enterprise group, points out that its financial control has the characteristics of indirect control based on equity control and strategic control. Therefore, its control system should not be limited to business activities Program-based design approach, but should establish a special overall control framework. This article builds a general framework for financial control arrangements for enterprise groups supported by control objectives, control environment, control activities and procedures, financial information systems and monitoring systems.