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集团公司如何对子公司加强财务管理,需要我们不断探索,本文拟简要谈谈我们的做法。一、理顺子公司财务人员管理体制为了加强对子公司的财务管理,首先必须理顺子公司财务人员的管理体制。①指派集团公司财务部负责人任子公司监事或董事会成员。②各子公司财务负责人列入集团公司编制,对有的子公司由集团公司财务部派人兼任,由集团公司任免,接受集团公司财务部和子公司总经理的双重领导。③子公司财务部门负责人要定期向集团公司汇报财务状况、经营成果和重大财务收支情况,便于集团公司领导及时掌握子公司的财务状况和会计信息。④子公司财务负责人的工资福利由集团公司开支,确保其独立性,为其正确及时地履行财务管理、内部监督职能创造条件。二、加强财务管理的基础工作1、子公司在生产经营活动中的产量、质量、工时、设备利用、存货的消耗、收发、领退、转移以及各项财产物资的毁损
How a group company strengthens its subsidiaries' financial management needs our constant exploration. This article intends to briefly talk about our approach. First, straighten out the financial management system of subsidiaries In order to strengthen the financial management of subsidiaries, we must first straighten out the management system of financial officers in subsidiaries. ① Appointed the head of the finance department of the group company as a supervisor or a member of the board of directors. ② The financial controller of each subsidiary is included in the compilation of the group company. Some of the subsidiaries are assigned by the financial department of the group company, appointed by the group company, and receive the dual leadership of the financial department of the group company and the general manager of the subsidiary. ③ The head of the financial department of the subsidiary company shall regularly report the financial status, operating results and major financial revenues and expenditures to the group company so that the leaders of the group company can grasp the financial status and accounting information of the subsidiary in a timely manner. ④ The salary and welfare of the financial controller of a subsidiary are spenders by the group company to ensure its independence and create conditions for its proper and timely performance of its financial management and internal supervision functions. II. Basic work of strengthening financial management 1. The production, quality, working hours, equipment utilization, consumption of inventories, sending and receiving, withdrawal, transfer and damage of various property and materials of the subsidiaries in the production and operation activities