现行管理方式下企业集团内部控制的构建

随着企业集团的不断发展和规模不断壮大,企业集团总部的管理当局越来越发现内部控制对于其经营管理的重要性。因为企业集团的内部控制问题对于实现企业集团的整体利益最大化具有重要的意义。本文主要从企业集团的管理方式出发,对于企业集团进行探讨,最后针对现行管理方式下企业集团的内部控制构建及完善提出几点建议。

The Building of Enterprise Group's Intenal Control under the Present Management Mode

With the increasing development and expanding size of enterprise group,the management of enterprise group discovered increasingly that the importance of internal control to its management. On account of it has important significance about maximizing its entire benefits. In this paper, it based on the management mode of the enterprise group, gave the definition of the enterprise group, and gave a brief analysis about the management mode of enterprise group nowadays. Then the paper discussed refers to the building and perfecting of the enterprise group＇s internal control. At last,it gave the suggestion with regard to the building and perfeeing of the enterprise group＇s internal control.