The Study on the Construction of the Financial Control System of Parent Company and Subsidiary Company of Enterprise Group
Joins WTO with our country, the enterprise group is emerging constantly as a kind of new-type economic organization, it is playing an enormous role in economic development. At present, the enterprise group of our country exposes a lot of questions to the open air out in keen competition. This text expands day by day to the scale of the enterprise group of our country, institutional framework is complicated day by day, but the corresponding financial affairs control the system and mechanism the financial affairs that there is no prompt change to cause control the problem out of control to analyze, and has probed into three kinds of controlling the mode of financial affairs of enterprise group according to the distribution question of the ownership of property between the parent company and subsidiary company: The influence factors of centralization of state power type, fraction type, mixing type and three kinds of mode selections. Finally, the question this text system needs to pay attention to while probing into the perfect financial control system of structuring and implementing.
Enterprise group Control mode Financial control system
WANG Song
School of Management and Economics, Lanzhou University of Technology, Gansu, P.R.China, 730050
国际会议
The Eleventh International Symposium--Management Sciences and Engineering(第十一届管理科学与工程国际研讨会)
兰州
英文
277-282
2011-11-12（万方平台首次上网日期，不代表论文的发表时间）