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为更好地发挥财务控制职能,需要逐步完善集团管理体系建设,制定集团统一的会计核算制度和财务管理制度来规范下属子公司的财务行为,实现对子公司财务活动的有效控制,建立一体化的财务信息系统用来支持财务管控,建立类似资金结算中心对集团资金进行集中管理以及建立内部审计制度用来监督评价控制是否有效,对企业的健康发展至关重要。
In order to give full play to the financial control function, it is necessary to gradually improve the construction of the group management system, formulate a unified accounting system and financial management system of the group to standardize the financial behavior of the subsidiaries, to effectively control the financial activities of the subsidiaries and to establish the integration Of the financial information system to support financial control, the establishment of similar funds clearing center for centralized management of the group funds and the establishment of an internal audit system to monitor the effectiveness of evaluation and control is essential to the healthy development of enterprises.