企业集团财务控制系统的构建

The Construction of Financial Control System of Enterprise Group

企业集团财务控制系统的基本逻辑结构包括财务控制的目标、财务控制的主客体、财务控制的模式和方法及财务控制的环境;其要素可以分为功能要素、内容要素和过程要素三类;其子系统由制度控制、预算控制、信息沟通控制、业绩评价控制和激励控制五个方面构成。

The basic logical structure of financial control system in enterprise group includes financial control objective, the subject and the object, the mode and the method, and the environment, which can be divided into the following three categories., functional factor, content factor, and process factor. Its subsystem is controlled by system, budget and information communication, performance evaluation and incentive etc.