浅谈企业集团的财务控制

On Financing Control of Corporation Groups

本文分析了企业集团财务控制中存在的问题,提出企业集团财务控制中资金控制是关键,制度建设和人员控制是基础,预算管理和内部控制是保障,并对如何加强企业集团公司财务控制提出了建议。

This paper analyses the problems in the financing control of a corporation group, and argues that the critical point in capital control of a corporation group is its financing control while it is fundamental to establish the controls of its systems and personnel, and the budget management and the interior control should be the guarantee of the group. Finally, it raises some suggestions of how to strengthen the financing controls within a corporation group.