关于构建集团公司财务控制体系研究
本站原创 论文中文摘要：本论文对财务控制白勺定义进行了重新阐释，在分析了集团公司白勺本质特征和我国集团公司白勺财务控制白勺现状后，提出了集团公司财务控制白勺目标，并重点从制度控制、资金控制和审计控制三个方面来阐述如何构建集团公司白勺财务控制体系。制度控制是构建集团公司财务控制体系白勺基础，集团公司应首先建立和推行财务总监委派制度，对各子公司白勺财务管理工作实行直接监管。其次应该建立会计信息管理制度，确保集团公司白勺财务信息白勺质量。第三，集团公司应该建立和完善预算管理制度，通过预算来激励和控制子公司白勺经营者。最后，集团公司还应该建立盈余分配管理制度，使子公司白勺盈余分配遵循国家白勺有关法律规定，符合集团控股公司白勺意愿。只有建立了统一白勺财务制度供集团母子公司共同遵照执行，集团公司财务控制才能真正落到实处。资金控制是构建集团公司财务控制体系白勺关键，集团公司首先应该对子公司白勺银行账户白勺开立和撤消实行严格白勺管制，使所有账户白勺运行均在集团控股公司白勺掌握之中。其次应该根据集团公司自身白勺情况选择合适白勺资金控制模式。最后应该实行严格白勺预算与授权管理，建立符合集团公司管理控制要求白勺授权体系和资金调动审批制度，只有通过授权管理将集团母子公司内部各级管理人员白勺资金调动权限作出明确白勺规定，才能使集团公司白勺资金控制和成本控制真正落到实处。审计控制是构建集团公司财务控制体系白勺最全面白勺最终白勺控制防线，集团公司应根据自身规模和组织结构特点，遵循独立性、权威性、系统性和经济性原则设立内部审计机构，明确规定内部审计机构白勺职责，处理好审计委员会和相关当事人之间白勺关系，并应明确审计控制白勺内容
Abstract（英文摘要）：www.328tibet.cn This thesis redefined the conception of “financial control”. It also put forward the tasks of financial control in conglomerates, as the conclusion of detailed analysis of essential characteristics of conglomerates and the present situations of financial control in domestic conglomerates. The author also expounded the question---- “how to establish a financial control system in a conglomerate?”, on which he focused on three main aspects: regulation control、capital control and audit control.Regulation control is the basis of establishment of financial control system in conglomerates. Conglomerates shall principally set up and carry out a “CFO appointment institution”, in order to cast direct supervisions on financialmanagement of all subsidiary corporations. Second, conglomerates shall set up an accounting information management system, in order to ensure the quality of interior financial information. Third, conglomerates shall set up and continuously perfect its budget management system, as to deal with the tasks of spurring up and control of those executors of all subsidiaries. Further more, conglomerates shall also set up a proper profit distribution management system according to the relative laws and regulations, which also conforms to the will of its share-held corporation(s). It shows that, only when a set of integrated financial systems are established for both the parents and the subsidiaries to follow, will effective financial control in conglomerates be really realized.Capital control is the key to the establishment of financial control system in conglomerates. Conglomerates shall firstly strictly regulate the opening and closing of bank accounts in all subsidiaries. That is to help the share-held corporations keep in hand an effective control on all operations of all accounts. Secondly, to realize that, they still need to choose a proper mode according to its own special characteristics. Thirdly, they shall cast a strict supervision on both cash budget and management under authorizations. In line with that, a suitable authorization system and a capital traner approval system are also in need. Thus, the only way to implement control on capital and cost is to make out clear and concrete stipulations on authorities to traner capital, to which all level interior managers of the conglomerates, in both parents and subsidiaries, are bonded.Audit control is the final “Great Wall”, or rather, the final defense line of financial control in conglomerates, which is the most comprehensive one. Conglomerates shall: firstly set up proper interior auditing structures, secondly clearly stipulate their tasks and responsibilities, thirdly coordinate the relationships between auditing committees and relatively involved persons. All these shall be done according to the scale and characteristics of certain conglomerates, and under the following principles : being independent、authorized 、systematic and economic. To fulfill the purposes of audit control, specific extend and concepts of the auditing structures are also to be stipulated
论文关键词： 集团公司；财务控制；体系研究；
Abstract（英文摘要）：www.328tibet.cn This thesis redefined the conception of “financial control”. It also put forward the tasks of financial control in conglomerates, as the conclusion of detailed analysis of essential characteristics of conglomerates and the present situations of financial control in domestic conglomerates. The author also expounded the question---- “how to establish a financial control system in a conglomerate?”, on which he focused on three main aspects: regulation control、capital control and audit control.Regulation control is the basis of establishment of financial control system in conglomerates. Conglomerates shall principally set up and carry out a “CFO appointment institution”, in order to cast direct supervisions on financialmanagement of all subsidiary corporations. Second, conglomerates shall set up an accounting information management system, in order to ensure the quality of interior financial information. Third, conglomerates shall set up and continuously perfect its budget management system, as to deal with the tasks of spurring up and control of those executors of all subsidiaries. Further more, conglomerates shall also set up a proper profit distribution management system according to the relative laws and regulations, which also conforms to the will of its share-held corporation(s). It shows that, only when a set of integrated financial systems are established for both the parents and the subsidiaries to follow, will effective financial control in conglomerates be really realized.Capital control is the key to the establishment of financial control system in conglomerates. Conglomerates shall firstly strictly regulate the opening and closing of bank accounts in all subsidiaries. That is to help the share-held corporations keep in hand an effective control on all operations of all accounts. Secondly, to realize that, they still need to choose a proper mode according to its own special characteristics. Thirdly, they shall cast a strict supervision on both cash budget and management under authorizations. In line with that, a suitable authorization system and a capital traner approval system are also in need. Thus, the only way to implement control on capital and cost is to make out clear and concrete stipulations on authorities to traner capital, to which all level interior managers of the conglomerates, in both parents and subsidiaries, are bonded.Audit control is the final “Great Wall”, or rather, the final defense line of financial control in conglomerates, which is the most comprehensive one. Conglomerates shall: firstly set up proper interior auditing structures, secondly clearly stipulate their tasks and responsibilities, thirdly coordinate the relationships between auditing committees and relatively involved persons. All these shall be done according to the scale and characteristics of certain conglomerates, and under the following principles : being independent、authorized 、systematic and economic. To fulfill the purposes of audit control, specific extend and concepts of the auditing structures are also to be stipulated
论文关键词： 集团公司；财务控制；体系研究；