一、财务控制环境(一)公司治理与权责划分。为了防止代理者(经营者)对委托者利益的背离,公司治理要求明确划分各自的责任和权利,并清楚的说明在处理财务事务时所应遵循的规则和程序。对企业集团财务控制而言,这里的规则首先是指企业集团的财务制度。权责的划 First, the financial control environment (A) corporate governance and the division of powers and responsibilities. In order to prevent agents (managers) from deviating from the interests of clients, corporate governance requires a clear delineation of their respective responsibilities and rights and a clear statement of the rules and procedures to be followed in handling financial matters. For the financial control of an enterprise group, the rules here first refer to the financial system of the enterprise group. Authority of the plan