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企业集团(母公司)对子公司实施有效的监督和控制,资产财务控制是最基本的手段之一。企业集团的资产财务控制是在所有权及法人财产经营权基础上产生的,其目标不是停留在传统意义上控制财务活动的合规性和有效性,而应该是在确保资产安全的前提下实现企业价值最大化。因而,这种控制应致力于将企业资源整合优化,使资源消费最小而其利用效率最高、企业价值最大,从而实现企业集团整体资产的流动性、收益性和安全性。
Enterprise Group (parent company) to implement effective supervision and control of subsidiaries, asset and financial control is one of the most basic means. The financial control of the assets of an enterprise group arises on the basis of the ownership of the property and the right of the legal person to operate the property. The objective is not to control the compliance and effectiveness of financial activities in the traditional sense, but to realize the enterprise Maximize value. Therefore, such control should be devoted to the optimization and optimization of enterprise resources, minimizing resource consumption, maximizing the utilization efficiency and maximizing enterprise value, so as to achieve the liquidity, profitability and security of the overall assets of the enterprise group.