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随着我国社会主义市场经济的蓬勃发展,越来越多的企业集团纷纷建立财务监管制度,这些符合现代企业经营基本制度的集团公司对我国的经济发展起到了不可替代的重要作用。在集团企业的生产和经营管理中,对子公司的财务监管是一项非常必要的工作内容,本文尝试从集团母子公司财务监管的必要性、存在问题以及措施入手,进行简要分析。
With the vigorous development of the socialist market economy in our country, more and more enterprise groups have set up financial supervision systems in succession. These group companies conforming to the basic system of modern enterprise management have played an irreplaceable and important role in the economic development of our country. In the production and management of group enterprises, the financial supervision of the subsidiaries is a very necessary task. This article attempts to start with a brief analysis of the necessity, problems and measures of financial supervision of the parent companies of the group.