按照现代企业制度理论,企业的本质是一系列契约合同的组合,并以出资人和经营者之间的委托代理契约为核心。为防止经营者操纵会计行为,委托人采取各种方式加强对受托责任信息的监督、鉴证是非常必要的。本文对此提出加强企业集团财务监督的措施及应注意的问题。 According to the modern enterprise system theory, the essence of an enterprise is a combination of a series of contractual contracts, with the principal-agent contract between the investor and the operator as the core. In order to prevent operators from manipulating accounting behavior, it is very necessary for the principal to take various measures to strengthen the supervision and verification of the entrusted responsibility information. In this paper, measures to strengthen the financial supervision of enterprise groups and the problems should be noted.