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财务控制是企业集团中母公司对各成员监控的重要手段之一。本文从财务体制、资金控制、审计监督三个方面探讨了集团企业的财务控制方法,提出了建立三位一体的财务管理体制,选用合适的资金管理模式,健全以内部审计为主,财务检查、外部审计为辅的内外结合的财务监督机制的财务控制方法。
Financial control is one of the important means by which the parent company in the enterprise group monitors the members. This article explores the financial control methods of the group enterprises from three aspects: the financial system, the capital control and the audit supervision. It puts forward the idea of establishing a trinity financial management system, selecting the appropriate fund management mode, improving the internal audit, financial inspection and external audit Supplemented by a combination of internal and external financial supervision mechanism of financial control methods.