我国企业集团财务控制问题探讨

On Financial Control of Enterprise Groups

企业集团如何对其子公司实施财务控制是集团进行有效控制的重要手段之一,也是企业集团提升其运行效率的主要途径。如何实施财务控制,是企业集团应该解决的一个重要课题。本文通过对企业集团在财务控制方面存在的问题及其成因分析,有针对性地研究了解决问题的途径与方法,并尝试性地提出一些解决问题的对策,为进一步研究进行积淀。

Financial control over the sub-companies of an enterprise group is an important method for effective control, and it is also the key approach for the group to uplift its operation efficiency. Therefore the implementation of the financial control is important to the group. This article analyzes the problems and the causes concerning the control, studies some approaches and methods to solve the problems, and proposes some tentative countermeasures as the basis for further study.