集团母子公司财务内控制度设计的思考

本文认为,母子公司间财务内控制度的设计制定,应充分考虑公司性质、资产规模、经营特点及股权分布等因素;集团控股公司财务管理模式是母子公司间财务内控制度设计的出发点和落脚点,集团总部指导下的相对分权式管理更具有可行性;母子公司财务内控制度的设计应涵括资金管理、筹资管理、投资管理.收益与分配管理、内审与考评管理、财务关键人员管理以及财务信息管理等方面。

The exploration of financial internal control system design Between mother and filiations of corporate group

This article believed that the design of financial internal control system between mother and filiations corporation should be fully taken into account the nature, scale of assets, operating characteristics and distribution of shares and other factors. Group holding company's financial management model is the starting point and staying place for finance internal control system design of mother corporation and filiations. It's more feasible for relatively decentralized management under the guidance of the headquarters of the Group. The design of mother and filiations company's financial internal control system should cover fund management, fund-raising management, investment management, management and distribution of proceeds, OIA and evaluation of management, financial key personnel management, as well as financial information management, etc.