随着企业集团化、多元化经营的逐步深入,母公司对子公司的内部管控触角也不断延伸,为有效平衡子公司的责权利与母公司的综合管控与有效监督,财务委派制随之产生并迅速推广普及。本文首先介绍了财务委派制的具体内涵,之后阐述了目前我国集团企业普遍存在的问题,最终针对这些问题提出了几点建议。 As the group of enterprises and the diversification of management gradually deepen, the internal control tentacles of the parent company to the subsidiaries also continue to extend. In order to effectively balance the responsibility and rights of the subsidiaries and the comprehensive control and effective supervision of the parent company, the financial appointment system will be followed And quickly popularized. This paper first introduces the specific connotation of the financial appointment system, and then elaborates on the current ubiquitous problems in the group companies in our country, and finally puts forward some suggestions on these issues.