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企业管理的底线是在某一考察期内实现盈利,理想状态是在某一考察期内达成预定的目标。这就呈现出集团企业进行财务管控时应把持的三条底线:(1)控制权无损坏;(2)母公司利益无损害;(3)信息反馈充分、完整、真实。但是在实际运作中,集团公司由于组织规模一般较大,内部成员单位多,股权关系复杂,财务管理权限不同,且集团公司涉及的业务领域往往多元,集团公司的主营业务也经常跨区域甚至跨国,以致其内部财务运作存在着许多可能突
The bottom line of business management is to achieve profitability during a certain inspection period. The ideal state is to reach a predetermined target within a certain inspection period. This presents the three bottom lines that the group companies should control when performing financial control: (1) no damage to control rights; (2) no damage to the interests of the parent company; (3) the information feedback is complete, complete and true. However, in actual operation, due to the large size of the group companies, the large number of internal members, the complicated stock rights relationship and different financial management rights, the group companies often have multiple business fields. The main business of the group companies often cross-regional or even regional Cross-border, so that there are many possible internal financial operations of its sudden