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随着市场经济的发展、企业现代制度的建立与企业股本结构的变化,企业集团内部已形成具有多层次、多元化经营的经济实体,集团公司(母公司)与子公司在法人地位上是平等的,母子公司不再是一般的上下级关系,而是一种产权上控制与被控制的关系:为加强对子公司的财务管理和财务监督,集团公司向控股和间接控股子公司派驻的财务总监,是由集团公司经理层聘任,对于公
With the development of market economy, the establishment of the modern enterprise system and the change of the structure of the corporate capital structure, economic entities with multi-level and diversified operations have been formed within the enterprise group. The group company (parent company) and its subsidiaries are equal in legal person status , The parent-subsidiary company is no longer a general superior-subordinate relationship, but rather a kind of relationship between controlled and controlled property rights: In order to strengthen the financial management and financial supervision over the subsidiaries, the financial services of the group company to the holding and indirectly controlled subsidiaries Director, is hired by the group manager, for the public