我国企业集团财务控制现状的问卷调查与分析

本文对我国企业集团财务控制的现状进行了全面调查。首先,对企业集团主要财务控制方式的使用频率进行统计。其次,本文发现在母子公司之间的信任度中,对报酬激励的信任度最高,而对投融资管理的信任度最低。另外,预算管理虽然已被企业集团广为接受,但对预算控制的满意度较低。从效率评价看,子公司预算目标设定难度、子公司的投资权、对外担保权与控制系统的效率负相关,也就是说过高的预算目标反而降低子公司的努力程度,同时控制系统越好的企业集团越是将投资权、对外担保权集中在母公司。另外,财务控制系统效率越高的企业集团对内审的满意度、投资中心的满意度等越低。

The Questionnaire Survey of and Analysis on Financial Control in Chinese Enterprise Groups

This paper makes a questionnaire survey for Chinese enterprise group's financial control.The survey counts the usage frequency of the common control measure in enterprise groups.Among the trust degree between the parent-son companies,the highest is reward encourage,the lowest is investing and financing management.Although budget management has been widely accepted by enterprise groups,but the satisfaction degree of budget control is lower.From the efficiency evaluation point,the budget setting difficulty is negatively correlated to the control system efficiency.And the investment right and warrant right of son-company is also negatively correlated to the control system efficiency.That is to say,these two rights are always controlled by the parent companies which have the better control system efficiency.Moreover,the higher control system efficiency enterprise groups,the lower satisfaction degree of internal auditing and investment center.