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集团中的各个子公司都有着其独立的法人主体,各子公司相对独立,自主经营,自我管理,自负盈亏,同时也承担着一定的民事责任和义务。但是作为整个集团的组成部分,又接受集团统一管理与制约,子公司的各项战略举措都应与集团管理机制相适应,与集团整体步调一致。加强集团对子公司的财务管控,关系到整个集团发展。本文主要内容是了解集团对子公司财务管控的主要形式,探讨集团公司对子公司财务管控失效的原因,提出加强集团对子公司财务管控的相关措施。
Each subsidiary in the group has its own independent legal person body. Each subsidiary is relatively independent, self-operated, self-managed and self-financing, and also undertakes certain civil liabilities and obligations. However, as an integral part of the whole group, it also accepts the unified management and restriction of the group. All the strategic initiatives of the subsidiaries should be in accordance with the management mechanism of the group and be in step with the group as a whole. Strengthening the Group’s financial control over subsidiaries has a bearing on the development of the entire group. The main content of this article is to understand the group’s main financial control over subsidiaries, discuss the reason why the group company lacks financial control over the subsidiaries, and propose measures to strengthen the Group’s financial control over the subsidiaries.