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建立企业集团财务控制模式的根本目的,是为了使内部纵向各层次之间的财务关系得到妥善处理,协调纵向各层次的财务行为,明确集团各财务层级的财务权限、责任和利益,其核心问题是如何配制财务控制权限,其中又以分配母子公司之间的财权为主要内容。本文就母子公司财务控制体系的构建进行了探讨。
The fundamental purpose of establishing the financial control mode of the enterprise group is to properly handle the financial relations between the various levels in the vertical direction and to coordinate the financial behaviors at all levels in the vertical direction. The financial rights, responsibilities and interests of the various financial levels of the group are clarified. The core issues How to formulate the financial control authority, among them the distribution of the financial rights between the parent company as the main content. This article discusses the construction of the parent company’s financial control system.