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伴随着中国社会主义市场经济的迅猛发展,我国企业集团也快速壮大。鉴于企业集团跨行业,跨地域以及复杂的产权关系的特征,企业需要加强对集团公司的财务控制,以便统筹规划,使集团资金得到充分合理的运用,实现集团公司既定的战略目标。当前我国集团财务控制在实践中暴露出许多问题,需要采取相应的措施来加强管理。本文就论述了企业集团的财务特征,主要做法及存在的问题,并提出了相应的解决措施。
With the rapid development of the socialist market economy in China, the enterprise groups in our country have also rapidly expanded. In view of the characteristics of enterprise groups across industries, regions and complex property rights, enterprises need to strengthen the financial control over the group companies in order to make overall planning so that the group funds can be fully and reasonably utilized to realize the group’s strategic goals. At present, our country’s group financial control has exposed many problems in practice and needs to take corresponding measures to strengthen management. This article discusses the financial characteristics of enterprise groups, the main practices and existing problems, and put forward corresponding solutions.