| 企业集团内部控制体系中的财务总监派出管理机制研究 |
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| 引用本文： | 张彩江,曾晓梅.企业集团内部控制体系中的财务总监派出管理机制研究[J].价值工程,2003(2):45-48. |
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| 作者姓名： | 张彩江 曾晓梅 |
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| 作者单位： | 华南理工大学工商管理学院,,广州,510640;广州市第一商业学校,广州市,510613 |
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| 摘 要： | 本文基于新《会计法》 ,探讨了企业集团体制下母公司对下属子公司的财务控制和会计监督问题 ,并进而提出了财务总监派出管理的一种模式,这种模式对改造我国原有的大型企业集团的内部控制系统和组织有直接帮助。
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| 关 键 词： | 企业集团 集团公司 过程系统企业 内部控制 监督 财务总监 |
Research on the Chief Financial Supervision Managing Mechanism in the Innermanagement Control System of an Enterprise Group |
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| Zhang Caijiang,Zeng Xiaomei.Research on the Chief Financial Supervision Managing Mechanism in the Innermanagement Control System of an Enterprise Group[J].Value Engineering,2003(2):45-48. |
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| Authors: | Zhang Caijiang Zeng Xiaomei |
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| Institution: | Zhang Caijiang;Zeng Xiaomei |
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| Abstract: | In this paper, based on the understanding of the new ratified national accounting law, some discusses have been made about the issues of the financial control and supervision in the mother-son companies system. Further more, a relevant control and supervision modelhas been set up. This model may help to improve the early founded Chinese state-owned middle to large scaleEnterprise group'sinner control system and optimize their orginzations. |
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| Keywords: | enterprise group group company process enterprise inner control supervision chief financial supervisor |
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