我国企业集团财务控制的现状及对策

The Present Conditions and Countermeasures of Finance Control of Business Enterprise Group in China

财务控制是企业集团管理的基本手段。当前由于股权结构不合理、会计审计人员责权不对称等原因造成企业集团财务控制比较薄弱。为了加强对企业集团的财务控制,必须从加强资本控制、重视目标控制、创新实施控制、强化监督激励控制几方面入手,建立和完善企业集团的财务控制机制。

Finance control is a basic method of business enterprise group management. Now it is weak because of that owmership of share isn't reasonable, the accountant and CPA's rights and duty aren't symmetry. It can be consummated through enhancing the capital control, the target control, the performance control and the supervising and motivation control.