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企业集团是以产权关系为纽带形成的母子公司的集合体,在一个企业集团内部可能有许多子公司、孙公司。但母公司只有一个,它是整个集团的投资中心、管理中心、决策中心。那么对于在集团中处于核心地位的母公司,如何有效地管理控制其子公司及孙公司,实现集团利润最大化、股东权益最大化,一直是企业具体实践者努力探索的课题。本文从财务控制的角度谈谈母公司对子公司有效的管理控制。
Enterprise group is a collection of parent-subsidiary companies formed by the relationship of property rights. There may be many subsidiaries and grandchildren in a group of enterprises. However, there is only one parent company, which is the investment center, management center and decision center of the entire group. Then how to effectively manage and control its subsidiaries and grandchildren to realize the maximum profit of the group and maximize the shareholders’ rights has always been the subject that the concrete practitioners of enterprises try to explore. This article from the financial control point of view of the parent company effective management control of subsidiaries.