对子公司财务控制问题的探讨

On the Financial Control over Subsidiary Companies

子公司的财务控制问题日显突出,解决的对策是:建立科学的子公司股权控制结构;加强对子公司进行授权控制;建立科学的责任预算制度;制定科学的财务报告制度;利用现代化的信息网络系统,建立经营业务结算网、会计核算网和网上银行结算系统;完善对子公司的考核指标体系;向子公司委派财务总监来实现日常的财务监控;加强定期或不定期审计,实现对子公司的财务监督。

Countermeasures for the serious problems of the financial control over subsidiary companies are to （1） establish a scientific share holding structure of its subsidiary companies; （2）strengthen its control over authorization right of its subsidiary companies; （3）establish a scientific budget duty system; （4）establish a scientific financial reporting system; （5）use modern technology of information and network to establish the financial balance network of business operation, accounting checking network and electronic bank system; （6）perfect the target assessing system over its subsidiary companies; （7）send financial supervisors to its subsidiary companies; （8） strengthen the scheduled or nonscheduled financial audit over its subsidiary companies.