对控股子公司财务监控方式之探讨

随着股份公司现代企业制度的逐步建立，要想对子公司进行有效的财务控制，只有抓住产权关系这一关键，采取建立财务信息网络系统，实行预算控制；加强资金授权使用管理，实行限额控制；合理确定有关财务指标，完善考核体系；定期或不定期审计稽核，实现财务监督；委派财务总监，实现日常财务监控等方式，不断加强对子公司的财务监控。

Discuss on the Supervising Methods for Finance of Holding Subsidiaries

With the gradual formulation of modern corporation institutions in the stock company,in order to control the finance of subsidiaries effectively,the suggested method is holding the sticking point of property right relations,and adopting the following measures: set up a financial information network system to control the budget,strengthen the management of capital authorization,and carry out limitation control,reasonably determine the relating financial indexes,and perfect the assessment system,audit regularly or irregularly to realize financial supervision,assign a financial majordomo to realize routine financial supervision.