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随着经济的发展,煤炭企业规模开始不断扩大。有经济实力的公司为了追求各方面资源的协同效应,发挥公司的整体优势,扩大市场份额,实现经济利润最大化,该类公司开始对其他中小型公司实行控股,使中小型公司成为它们的子公司,并对子公司在财务以及经营管理政策上进行协调与控制。但由于母子公司分属不同的区域,有着不同的经济和物质文化条件,所以母公司对子公司的财务监控存在一些困难。本章首先从子公司的概念出发,揭示集团公司对子公司财务管理中出现的问题,最后为煤炭企业加强对子公司的财务监控提出几点合理化建议。
With the economic development, the scale of coal enterprises began to expand. In order to pursue the synergistic effect of various resources, companies with economic power should exert the overall advantages of the company, expand market share and maximize economic profits. Such companies will start controlling other small and medium-sized companies to become small and medium-sized companies Company, and coordinate and control subsidiaries in the financial and management policies. However, because the parent and subsidiary companies belong to different regions and have different economic and material and cultural conditions, the parent company has some difficulties in the financial monitoring of its subsidiaries. This chapter starts with the concept of subsidiaries and reveals the problems that the group companies have in the financial management of the subsidiaries. Finally, it makes some reasonable suggestions for the coal enterprises to strengthen the financial control over the subsidiaries.