摘要
集团企业作为一种重要的经济组织形式,其以产权关系联结的多法人实体的特性决定了财务控制在企业治理机制中的核心地位。以母子公司体制的集团企业作为研究对象,研究我国集团企业的财务控制模式。集团企业的财务控制模式一般有集权式、分权式以及集权与分权结合的方式。分析集权与分权模式的优缺点,并研究集权与分权的影响因素以及如何协调控制的问题。
Group enterprise has the characteristic of many artificial persons. As a very important economic organization, financial control is in core station in group enterprise＇ s governance mechanism. We study the financial control mode of the group enterprise using the group enterprise of the system of a parent company and its subsidiaries as the research object. The paper studies financial control model of group enterprise, and analyses the merit and disadvantage of centralization and decentralization. The paper also studies the influencing factor and the harmonization of centralization and decentralization.
出处
《山东行政学院山东省经济管理干部学院学报》
2009年第4期71-72,142,共3页
Journal of Shandong Administrative College and Shandong Economic Management Personnel College
关键词
集团企业
财务控制
集权
分权
Group Enterprise
Financial Control
Centralization
Decentralization
