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成立集团的目的是聚合与配置资源、节约交易费用、提高资本运营效率、规范企业经营行为、降低经营风险、提高企业整体竞争力等。但集团具有明显的企业组合性质、层级多且管理链条长的客观现实。同时集团也有鲜明的财务特征,即产权关系复杂、财务主体多元化、财务决策多层次化、投资领域多元化、关联交易普遍化、母公司职能双重化等。就需要解决好财务管理体制和内部控制机制(以下简称“财务管控机制”)的构建问题因此,对于传统财务管理控制必须给予重新定义,必须是基于委托—代理理论,以企业价值大化为前提。1.现有的财务管控模式集团对子公司的管控,按照集权、分权的不同,可以划分为集权型管控模式、分权型管控模式和统分结合型管控模式。
The purpose of setting up a group is to aggregate and allocate resources, save transaction costs, increase the efficiency of capital operations, standardize business operations, reduce operational risks, and increase the overall competitiveness of the company. However, the Group has obvious objective reality of the nature of corporate portfolios, multiple levels and long management chain. At the same time, the Group also has distinctive financial characteristics, namely, complex property rights, diversification of financial entities, multi-level financial decision-making, diversification of investment fields, generalization of related transactions, and duplication of parent company functions. It is necessary to solve the problem of the financial management system and the internal control mechanism (hereinafter referred to as the “financial control and control mechanism”). Therefore, the traditional financial management control must be redefined, and it must be based on the principal-agent theory to increase the value of the company. As a precondition. 1. Existing financial management and control model The group’s management of subsidiaries can be divided into centralized control mode, decentralized control mode, and unified control mode according to the different centralization and decentralization.