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现代企业集团财务监管作为现代企业集团内部控制的重要环节,与企业的资金安全和高效使用有着割舍不断的联系。如何做好企业集团财务监管工作?如何构建现代企业集团财务监管框架?这是现代企业集团及其下属子公司所要关注和研究的问题。文章就这两个问题展开论述,探求设计新型财务监管框架的路径。
As an important part of the modern enterprise group’s internal control, the financial supervision of the modern enterprise group has a constant relationship with the safe and efficient use of funds of the enterprise. How to do a good job of financial supervision of enterprise groups? How to build a modern enterprise group financial regulatory framework? This is the modern enterprise group and its subsidiaries should pay attention to and research issues. The article discusses these two issues and explores the path to designing a new financial regulatory framework.