伴随着社会经济以及全球化趋势的进一步发展,企业之间的竞争日趋激烈,这种竞争不仅仅体现在国外,更体现在国内。于是企业集团化日渐成为了众多企业选择的发展主流方向。针对母子公司型的企业集团而言,母公司如何强化对子公司的财务管控显得尤为关键。因此文章重点就新形势下如何加强对子公司的财务管控展开相关探讨。 With the further development of social economy and globalization, the competition among enterprises is becoming fiercer and fiercer. Such competition is not only reflected in foreign countries but also in China. So the enterprise group has increasingly become the direction of development of many businesses choose the direction of development. For parent-child enterprise groups, it is particularly crucial for the parent company how to strengthen its financial control over its subsidiaries. Therefore, the article focuses on how to strengthen the financial management and control of subsidiaries under the new situation.