| 企业集团对子公司进行财务控制的方法研究 |
| |
| 引用本文： | 王春权 张娟娟. 企业集团对子公司进行财务控制的方法研究[J]. 陕西省行政学院陕西省经济管理干部学院学报, 2007, 21(1): 116-120 |
| |
| 作者姓名： | 王春权 张娟娟 |
| |
| 作者单位： | [1]西安建筑科技大学管理学院,西安710055 [2]陕西省行政学院,西安710068 |
| |
| 摘 要： | 我国建立社会主义市场经济，需要大批符合现代企业制度的企业集团互相竞争，参与其中。企业集团对子公司的财务控制是企业集团经营管理的主要内容之一。从建立现代企业制度的角度出发，企业集团对子公司的财务控制主要包括建立合理的董事会制度、进行预算控制、财务制度控制、派遣财务总监、进行内部审计和外部审计等。
|
| 关 键 词： | 企业集团 子公司 财务控制 方法 |
| 文章编号： | 1008-827X（2007）01-0116-05 |
| 收稿时间： | 2006-10-30 |
| 修稿时间： | 2006-10-30 |
Research into Controlling the Finance of Their Subsidiary by Business Group |
| |
| WANG Chun-quan, ZHANG Juan-juan. Research into Controlling the Finance of Their Subsidiary by Business Group[J]. Journal of Shaanxi Administration School and Shaanxi Economic Management School, 2007, 21(1): 116-120 |
| |
| Authors: | WANG Chun-quan ZHANG Juan-juan |
| |
| Affiliation: | WANG Chun-quan, ZHANG Juan-juan (Xi＇an University of Architecture and Technology Management School, Xi＇ an 710055, China;2.Shaanxi A dminiztration School, Xi＇an 710068, China) |
| |
| Abstract: | China is setting up the socialism market economy, it needs a large number of business group corresponding with modern enterprise system joining and competing each other. Group business controlling the finance of their subsidiary is one of the most important part of business group management, looking from setting up modern enterprises, business group controls the finance of their subsidiary by building up a board of directors, controlling budgetary and financial system , sending chief financial officer and carrying out internal auditing and external auditing. |
| |
| Keywords: | business group subsidiary financial control way |
| 本文献已被 维普 等数据库收录！ |
