企业集团母子公司财务控制系统构建研究  

A Study into the Establishment of the Financial Control System of Parent Subsidiary in Business Conglomerate

作　　者：巫升柱[1] 

机构地区：[1]西安交通大学会计学院,陕西西安710061

出　　处：《当代经济科学》2003年第3期78-82,共5页Modern Economic Science

摘　　要：企业集团是以产权关系为纽带 ,由众多企业法人共同组成的联合体。企业集团母子公司财务控制系统是企业集团核心管理内容之一。笔者通过自身的工作经验并结合理论研究认为 :企业集团母子公司财务控制系统是由财务人员控制系统、财务制度控制系统、财务目标控制系统和财务信息控制系统等构建的有机整体 ,企业集团管理当局应提供良好的人文环境和机制环境 ,保证其高效、及时、完整、良好地运行 ,保持企业集团的可持续发展 。A business conglomerate is an association of many business legal persons with the equity relation as the bond. The financial control system of the parent subsidiary is one of the most essential administrative contents. Through personal experience and theoretical study, the author realizes that the financial control system of the parent subsidiary in the business conglomerate is an organic whole made up of control systems of financial staff, financial institutions, financial objectives and financial information. Therefore, the administrative authorities should provide good humanistic and mechanical environment, and ensure its highly efficient, timing, complete and smooth operation, and maintain its sustainable development, to maximize the value of the conglomerate.

关 键 词：企业集团 财务人员控制 财务制度控制 财务目标控制 财务信息控制 

分 类 号：F275[经济管理—企业管理]