企業(yè)集團(tuán)財(cái)務(wù)總監(jiān)派出管理機(jī)制初探
9600多字


摘要 財(cái)務(wù)控制和會(huì)計(jì)監(jiān)督是企業(yè)內(nèi)部控制的重要內(nèi)容， 本文基于對新《會(huì)計(jì)法》理解的基礎(chǔ)上，探討了企業(yè)集團(tuán)體制下母公司對下屬子公司的財(cái)務(wù)控制和會(huì)計(jì)監(jiān)督問題，財(cái)務(wù)總監(jiān)在企業(yè)集團(tuán)內(nèi)部控制體系中的作用，并進(jìn)而提出了財(cái)務(wù)總監(jiān)派出管理的一種模式。
關(guān)鍵詞 企業(yè)集團(tuán) 集團(tuán)公司 內(nèi)部控制 監(jiān)督 財(cái)務(wù)總監(jiān)



Research on the chief financial supervision managing mechanism in the inner management control system of an enterprise group

Abstract: The financial control and supervision takes the main part of the inner management control system in an enterprise group. This paper, based on the understanding of the new ratified national accounting law, some discusses have been made about the issues of the financial control and supervision in the mother-son companies ......