论文部分内容阅读
近年来,随着经济全球化的趋势和互联网技术的发展,一些企业集团在财务上越来越趋向于集权管理,对分支机构和子公司进行财务集中控制。企业集团要在外部竞争中形成较强的竞争力,必须根据战略要求对其资源合理配置,强调总部资源调配的权威性。实行集权式财务管理体制,是多数企业集团的必然选择。企业集团集权式财务管理体制的核心,是集团(母公司)对子公司的财务集中控制,它是以母公司和子公司间的产权、资本关系为基础,以母公司对子公司财务活动的约束、检查或纠偏为手段,而形成的一套完整的财务控制体系。
In recent years, with the trend of economic globalization and the development of Internet technology, some enterprise groups tend to be more and more centralized in financial management and have centralized financial control over branches and subsidiaries. In order to form a strong competitive power in external competition, enterprise groups must rationally allocate their resources according to the strategic requirements and emphasize the authority of resources deployment at headquarters. The implementation of centralized financial management system is the inevitable choice of most enterprise groups. Central to the centralized financial management system of an enterprise group is the centralized financial control of a subsidiary by the group (parent company). It is based on the property rights and capital relationships between the parent company and its subsidiaries and the parent company’s control over the financial activities of its subsidiaries , Check or correct as a means to form a complete set of financial control system.