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在现代企业制度下,母公司与子公司的关系是资产纽带关系,从资产关系的角度看,母公司对子公司管理的主要内容是对资金、财务活动的调控。要解决集团财务问题,在处理母子公司集权与分权的问题上,应坚持集权适度,分权合理的原则。在适度集权的基础上,企业集团应建立责、权、利相结合的机制。
Under the modern enterprise system, the relationship between the parent company and its subsidiaries is the relationship between assets and assets. From the perspective of asset relationship, the main content of the management of the parent company by the parent company is the regulation of capital and financial activities. To solve the financial problems of the Group, on the issue of centralization and decentralization of parent-subsidiary companies, the principle of proper centralization and decentralization should be adhered to. On the basis of proper centralization of power, the enterprise group should establish a mechanism combining the responsibilities, rights and benefits.