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企业集团财务控制的问题、成因及对策
引用本文:李剑峰. 企业集团财务控制的问题、成因及对策[J]. 西北第二民族学院学报, 2007, 0(1): 134-136
作者姓名:李剑峰
作者单位:晋城煤业集团董事会预算委员会 山西晋城048006
摘    要:企业集团是以产权关系为纽带,由众多企业法人共同组成的联合体,企业集团母子公司财务控制系统是企业集团核心管理内容之一。集团公司只有成功地实施有力的财务控制,才能真正实现对其子公司的控制。本文从目前我国企业集团财务控制中存在的常见问题入手,深入分析其形成原因,并提出具体的解决对策。

关 键 词:企业集团  财务控制  对策
文章编号:1008-2883(2007)01-0134-03
修稿时间:2006-10-10

Issuses, Causes and Countermeasures of Financial Control in Enterprise Groups
LI Jian-feng. Issuses, Causes and Countermeasures of Financial Control in Enterprise Groups[J]. Journal of The Second Northwest Institute For Ethnic Minorities(Philosophy and Social Science), 2007, 0(1): 134-136
Authors:LI Jian-feng
Affiliation:LI Jian - feng ( Budget Committee of Dircctorate of Jincheng Anthracite Mining Group,Jincheng 048006, China )
Abstract:The Enterprise group is an association which consists of many juridical persons of enterprises.The financial control system of parent constituent corporation is one of core managements in the enterprise group,which can control the constituent corporations indeed only by carrying out the effective measures of afinancial control.In the paper,the author not only analyzes the causes of financial control,but also puts forward some countermeasures to solve the problems in the enterprise groups of our country.
Keywords:enterprise groups  financial control  countermeasures
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