集团子公司财务监控问题思考:基于内部控制视角

Financial Stipulation to Subordinate Company Based on Internal Control

随着我国市场经济和集团企业的进一步发展,企业对外投资融资活动增长迅速,集团内部不断通过新设子公司来满足业务发展的需要,如何规范集团内部母子公司的财务关系就成为一个重要问题。鉴于集团公司和子公司间地域、文化和经营特点等方面差异较大,集团公司难以有效驾驭,因此需要建立一套有效的控制体系以加强对子公司的财务监控,确保子公司的经营业务符合集团公司的总体战略规划和发展方向,具有重要的实际意义。本文以通过分析当前集团公司对子公司财务监控中存在的实际问题来挖掘集团子公司财务监控问题的重要性,以期从内部控制的视角为完善集团公司财务监控措施提供借鉴。

with intensive development of market- economy in China and expansion of Masteel Group,external investment and financing has been booming,a serial of branch companies have been set up to satisfy business diversification,so it is critical to normalize and manipulate internal financial relation between parent- subsidiary company. In consideration of regional,cultural and operational differences between parent and subsidiary company,it is hard for parent company to control and monitor subsidiary. So,it has practical significance to establish a format of effective financial control system to monitor subsidiary in accordance with Group＇s overall strategic development. By analyzing current existing problems in subsidiary financial control to highlight its importance,this essay is expecting to supply reference to improve internal financial control.