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随着企业规模的扩大,集团化趋势在国内企业也愈演愈烈。为了充分调动和运用资金,降低财务成本,各集团纷纷对资金采取集中管理的措施。但在推行资金集中管理体系的过程中,可能因为信息系统、人员设置及管理体系实际操作层面存在一定的缺陷,使得整个体系可能无法完全达到资金集中管理的预设目标,并且可能存在成员公司资金脱离集团监管的风险。本文以A集团资金集中管理体系为例,从内部控制的角度出发,资金集中管理体系存在的缺陷进行分析,并相应提出改进的建议。
With the expansion of business scale, the trend of grouping is also intensified in domestic enterprises. In order to fully mobilize and utilize funds and reduce financial costs, various groups have taken centralized management measures for their funds. However, in the process of implementing centralized fund management system, there may be some defects in the practical operation of the information system, staffing and management system, which may result in the system as a whole may not fully meet the preset target of centralized fund management, and there may be member company funds Out of the group supervision of the risk. In this paper, taking Group A’s centralized fund management system as an example, from the perspective of internal control, we analyze the shortcomings of the centralized fund management system and put forward suggestions for improvement accordingly.