强化企业集团财务控制研究

企业集团是一种以大企业为核心,以经济技术或经营联系为基础、实行集权与分权相结合的领导体制,规模巨大、多角化经营的企业联合组织或企业群体组织。企业集团是市场经济和股份制不断发展的产物,其基本架构是母子公司的组合。为了应对新的形势、促进自身发展,企业集团必须建立和完善其管理控制制度,而作为管理控制制度的核心内容,强化企业集团的财务控制具有重要意义,能够为集团的可持续发展提供有力的保障。论述了集团财务控制的基本内容及其重要性,指出了其现存问题并提出相应的政策建议。

Strengthen the Financial Control of Group

Enterprise group,is a kind of large enterprises as the core,the economy based on technology or business contact,the implementation of a combination of centralized and decentralized leadership structure,large in scale,diversification of enterprises or enterprise groups,organizations,syndication.Enterprise group is a growing market economy and stock the product,its basic structure is the parent company’s portfolio.In response to the new situation,to promote their own development,enterprise group must establish and improve its management control system,and as the core of management control systems,and strengthen the group’s financial control is important,to the sustainable development of the group to provide strong protection.This article discusses the basic elements of financial control group and the importance that its existing problems and propose policy recommendations.