资本控制:集团化经营主体的控制核心

Capital Control:the Core of the Internal Control of Enterprise Group

集团化经营是经济全球化的发展趋势,强化内部控制是企业集团规模化的重要手段。文章以华能集团、三九集团和华源企业集团为例说明:资本控制是企业集团内部控制的核心,企业集团应以资本关系控制、资本结构控制为重心,配合信息化建设和内部审计监督,促进企业集团稳步发展。

Enterprise Group is the inevitable outcome of economic integration and strengthening internal control is the important method to expand enterprise group. This paper, taking Huaneng Group, Sanjiu Group and Huayuan Group as an example, to show that capital control is the core of enterprise group internal control and enterprise groups should focus on capital relation control and capital structure, together with information technology and internal audit and supervision to promote steady development of enterprise groups.