谈企业集团的财务预算控制

Discussing on Financial Budget Controlling in Enterprise Group

随着社会经济的高速发展 ,企业集团成为符合产业结构调整和规模经济效益的企业组织形式 ,它是现代商品经济条件下企业组织形式的创新。我国企业集团在财务控制方面存在很多问题 ,诸如各子公司的财权过度分散 ,并缺乏必要的监控 ,各子公司的责权利不对等。要解决这些问题 ,应该从加强企业集团财务组织控制、财务预算控制两个方面入手 ,因为前者是有效财务控制的基础 ,后者是有效财务控制的前提。从研究企业集团的财务预算控制入手 ,探讨加强企业集团财务预算的方法和途径 ,介绍了财务预算控制的涵义 ,企业集团财务预算控制的主要内容和财务预算控制的执行和监督。

With the rapid development of society economy, conglomerate, as an organization form of corporation in accord with the adjustment of industry structure and the principle of scale economy, is the innovation of corporation organization form under the condition of modern commodity economy. For conglomerate in our country, there are many questions: for example, the financial authority in subdirectory is too disperse and has no necessary supervision, and, the duty & authority and benefit are not matching. In order to resolve those problems, it should begin with reinforcing structure control and the latter is premise of available financial control.The text starts with studying the financial budget control of conglomerate and probes into the method and the way to strengthen and resolve the financial budget of conglomerate. The first is to introduce the meaning of the financial budget control. The second is to introduce the mostly contents of the financial budget control of conglomerate. The third is to introduce how to execute and supervise the budget.