高校企业母公司对子公司内部控制建设探讨

A discussion on the mother company's inner control of daughter company in university

高校的资产经营有限公司与出资企业形成高校企业母子公司关系,应根据《企业内部控制基本规范》、《关于进一步推进国有企业贯彻落实"三重一大"决策制度的意见》等法律法规,规范母公司对子公司的管理制度、财务和"三重一大"等内部控制建设,及时发现内部控制缺陷,采取有针对性的措施加以改进和完善,与此同时应大力加强母公司对子公司的服务,发挥协调效应,实现母子公司和谐发展,争取最大经济效益和社会效益,实现资产经营有限公司战略目标。

University＇s limited assets management company is a daughter company founded by an es- tablished company sponsored by the university. It is suggested that related law and regulations inclu- ding Basic Standard of the Inner Control of Enterprises be followed to enhance and standardize the management system, financial system and the major inner control system of the daughter company. It is regarded important to find out the defects in inner control to take corresponding measures to improve the weak aspects. It is also suggested that the mother company enhance its service to the daughter company to facilitate the coordinated development of the mother and daughter companies to reach the highest economical and social benefits and the strategic goals of the daughter company.