论文部分内容阅读
集团公司大多为跨地区、跨行业、跨所有制甚至为跨国经营的资本运营实体,是由多个具有独立法人资格的企业组成的企业群体。为此,集团公司的财务管理要在保持集团利益的前提下,既发挥集团的整体优势,又要充分尊重子公司的法人地位,不宜采取过度集权的方法,以便发挥子公司的积极性和主观能动性。一、集团公司财务管理的基本原则(一)集团及其成员子公司的财务管理必须坚持以资本运营为核心的原则集团中各个具有法人地位的企业,通过资本这样一条
Most of the group companies are transnational, cross-sectoral, cross-ownership or even transnational capital operation entity, which is composed of a number of enterprises with independent legal personality of the enterprise group. Therefore, under the premise of maintaining the interests of the group, the financial management of the group company should not only exert the overall advantages of the group, but also fully respect the legal person status of the subsidiary and should not adopt the method of over-centralization in order to exert the enthusiasm and subjective initiative of the subsidiary . First, the basic principles of financial management group (A) the financial management of the group and its subsidiaries must adhere to the principle of capital operation Each group in the corporate status of the enterprise, through the capital of such a