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企业集团最重要的流动资产就是货币资金,而资金内部控制制度也是集团发展中不可或缺的。为了对资金进行更好的管理,通常会设置内部财务结算中心,从而促进集团的资金高效流转,但是在实践中由于内部控制制度存在的不足,对集团的发展起到了阻碍的作用。因此本文主要研究集团财务结算中心的作用,集团财务结算中心内部控制存在的不足,从而采取有效的方法建立和完善集团财务结算中心内部控制制度。
The most important current assets of an enterprise group are monetary funds, and the internal control system of funds is also indispensable to the development of the group. In order to better manage the funds, internal financial settlement centers are usually set up to promote the efficient flow of capital of the group. However, in practice, the lack of internal control system has hindered the development of the group. Therefore, this paper mainly studies the function of group financial settlement center and the deficiency of internal control of group financial settlement center so as to take effective method to establish and improve the internal control system of group financial settlement center.