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集团公司随着业务不断发展,需要在各个地区设立子公司。在子公司数量和规模不断增长的过程中,如何加强对子公司的财务管控,如何选择合适的财务管控模式,成为了集团公司需要认真考虑的问题。一、对子公司财务管控中面临的问题经过对部分央企集团公司的财务调研,目前对子公司财务管控工作主要面临以下几方面问题:财务全盘管控意识尚显不足。公司总部对子公司的财务管控处于完成规定动作状态,上传下达,被动状态明显,全面管控意识在财务工作方面尚未完全贯彻落实。财务管控手段不足。目前公司管控手段主要依托行政信息系统和财务信息系统,且信息系统存在覆盖不全面、应用效果不佳、与公司整体业务契合度不高的情况。现有财务管控效果不佳。目前仍存在信息传递层层衰减、上情不能下达等情况,导致落实不到位,管控不彻底的现象。例如,有的子公司在原始凭证、员工报销、会计核算及成本管理等方面未能严格落实公司总
Group companies with the continuous development of business, the need to set up subsidiaries in various regions. In the process of increasing the number and size of subsidiaries, how to strengthen the financial control over subsidiaries and how to choose the appropriate financial control mode has become a problem that group companies need to seriously consider. I. Problems Faced in the Financial Control of Subsidiaries After the financial investigation of some of the central-owned enterprise groups, the current financial control of the subsidiaries mainly faces the following problems: The overall financial control awareness is still insufficient. The financial control of the headquarters of the Company on its subsidiaries is in complete fulfillment of the prescribed operational status, upload and release, and the passive status is obvious. The awareness of overall control and control has not yet been fully implemented in the financial work. Insufficient financial controls. At present, the control methods of the Company rely mainly on the administrative information system and the financial information system, and the existence of the information system is not comprehensive, the application effect is not good, and the overall business fit of the company is not high. Existing financial controls are ineffective. At present there are still layers of information transmission attenuation, the situation can not be issued and so on, resulting in the implementation is not in place, the control is not complete phenomenon. For example, some subsidiaries failed to strictly enforce the total company ownership in terms of original documents, employee reimbursement, accounting and cost management