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为加强企业集团的内部财务控制,分散企业集团的财务风险,除了要树立风险观念、知识效益和人才价值观念、现金流量观念、以财务管理为中心等观念以外,笔者认为,企业集团的财务管理应抓好以下几项关键工作。一、完善公司的法人治理结构,建立规范的企业集团管理体制目前我国企业集团在发展过程中,存在着产权不明、主体不清、管理松散、效益低下等问题。因此,为从根本上解决上述问题,必须建立规范的企业集团管理体制,彻底理顺企业集团内部的产权关系。首先要在产权关系上明确集团各成员之间的关系。母公司通过投资、兼并、收购等形式获得对子公司的控制权,从而获得向子公司派遣董事会成员、委任高级管理人员的权利。子公司作为在法律地位上与母公司平等的法律主体,拥有自
In order to strengthen the internal financial control of enterprise groups and disperse the financial risks of enterprise groups, in addition to establishing concepts such as risk concept, knowledge efficiency and talent values, cash flow concept and financial management as the center, the author believes that the financial management of enterprise groups Should do a good job following several key work. First, improve the corporate governance structure, establish a standardized enterprise group management system At present, China’s enterprise groups in the development process, there are unclear property rights, the main body is not clear, loose management, low efficiency and other issues. Therefore, in order to fundamentally solve the above problems, we must establish a standardized enterprise group management system, thoroughly rationalize the property rights within the enterprise group. First of all, we must clarify the relationship between the members of the group on the property rights. The parent company gains control of its subsidiaries through investment, mergers and acquisitions, thereby obtaining the right to dispatch board members and appoint senior management personnel to its subsidiaries. As a legal entity equal to the parent company in the legal status, a subsidiary owns itself