摘要
目前,由于我国财务管理过度分权,导致财务控制机制失效,带来了费用支出失控、隐性侵吞公司资产、组织机构不完善以及缺乏监督机制等问题。应构建有效的财务控制体系,强化企业集团的财务控制职能,切实将财务控制摆在重要地位,尽快提高我国企业集团的理财水平,有效解决内部监督失控的问题,确保企业目标的实现。
Nowadays, the over separation of rights in China's financial management caused a series of problems: the invalidity of financial controlling mechanism, expense out of control, misappropriation of assets, imperfection of organization and lack of supervision mechanism. Hence, we should build effective financial controlling system, stress financial controlling function of the enterprises group, put financial control in the first place, improve financial standards, and effectively solve the problems of internal supervision out of control to reach the goal of enterprises.
出处
《商业经济》
2008年第5期45-46,67,共3页
Business & Economy
关键词
企业集团
财务控制
母公司
子公司
enterprise group, financial control, parent company, subsidiary company