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随着我国企业集团规模的不断扩大,企业集团对集团内子公司资金控制出现了控制乏力甚至失控现象,集团资金风险越来越大。因此,切实做好企业集团的资金管理工作,构建有效的资金内部控制体系已是当务之急。本文从企业集团资金管理的特点出发,对我国企业集团资金内部控制存在的问题进行分析,并指出了几点解决对策。
With the continuous expansion of the size of the enterprise groups in our country, the controlling group has exerted little or no control over the fund control of the subsidiaries in the group, and the risk of the capital of the group is getting bigger and bigger. Therefore, earnestly do a good job in the capital management of enterprise groups, to build an effective internal control system of funds is a top priority. Based on the characteristics of capital management of enterprise groups, this paper analyzes the problems existing in the internal control of funds of enterprise groups in our country and points out some solutions.