控股公司财务控制问题探讨

控股公司体制的独特性质决定了财务控制的必要性和核心地位。要使控股公司形成合力 ,实现规模经济 ,必须建立规范的母子公司体系 ,进行有效的财务控制 ,合理确定控制框架和内容。控股公司财务控制从集权程度来考察 ,可划分为集权制、分权制、相融制 ,它们各有其优缺点及相适应范围。正确选择财务控制模式对于控股公司发展至关重要 ,必须因时、因地制宜 ,从各公司实际出发 ,并充分考虑公司的发展战略定位、产品 (产业 )选择、管理素质以及公司所处发展阶段等影响因素。

Financial Control of Holding Companies

It is the traits of holding company system that determine the necessity and the key position of financial control. In order to form a scale-economy, a standardized parent-subsidiary company system must be set up to exercise an effective financial control and put the control framework into perspective. In the light of power ranging, financial control may vary in three levels, i.e. power centralization, power division and mutual accommodation, each having its pluses, minuses and accommodation scope. It is vitally important for the development of a holding company to choose a proper financial control model. As such, when the choice is made, taken into account must be time permission, local conditions, the reality of each company, the company's developing stage positioning, product (industry) choice, the level of managerial expertise, and so on and so forth.