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我国企业集团历经了多年的发展,在各个方面均呈现出规模,并在国家经济建设中起着举足轻重的作用。国家经济的不断发展,主要源于企业集团的快速发展,母子公司结构也随着经济发展成为越来越普及的形式。在企业集团母子公司财务管控中,是以母子公司之间的分配比例与收益回报为基础的,因此,母公司要对子公司的财务工作进行必要的监督管理与控制。这种财务管控工作把企业集团盈利最大化作为目标,财务管控直接关系到集团整体发展。本文首先介绍了企业集团母子公司财务管控的结构,进而分析出母子公司财务管控中存在的问题及提出改进为题的方法。
After many years of development, our enterprise group has shown its size in all aspects and plays an important role in the national economic construction. The continuous development of national economy is mainly due to the rapid development of enterprise groups. The structure of mother-subsidiary companies has also become an increasingly popular form as the economy develops. In the financial management and control of the parent company of the enterprise group, based on the distribution ratio and income return between the parent company and the subsidiary, the parent company needs to supervise and control the financial affairs of the subsidiary company. This financial control work to maximize corporate profits as a goal, financial control is directly related to the overall development of the group. This article first introduces the structure of the financial management and control of the parent company of the enterprise group, and then analyzes the problems existing in the financial management and control of the parent company and the method of putting forward the improvement.