企业集团财务控制对策研究
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引用本文:张佳林,尉晓君.企业集团财务控制对策研究[J].湖南大学学报社会科学版,2010,(1):
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张佳林  尉晓君
厦门国家会计学院教研中心;厦门理工学院科技处;
中文摘要:财务控制是企业集团发展的关键性问题,合理的财务控制能促进企业集团的发展。针对我国企业集团存在的财务控制问题,提出了建立适应企业集团发展的财务战略体系,制定切实可行的预算控制,完善公司治理结构,加强内部审计等对策。
中文关键词:企业集团  财务控制  预算控制  
 
Study on the Countermeasures of Enterprise Groups' Financial control
ZHANG Jia-lin  WEI Xiao-jun
Xiamen National Accounting Institute;Teaching and Research Center;Xiamen 361005;China;Xiamen University of Technology;Office of Science and Technology;Xiamen 361024;China
Abstract:Financial control is the key issue of enterprise groups'development.Reasonable financial control could promote enterprise's development.Suggestions are proposed to solve the problems of enterprise group's financial control in this paper,such as to establish the suitable financial strategies system,to develop realistic budget control,to improve the corporate governance structure,to strengthen the internal audit measures,and so on.
keywords:enterprise groups  financial control  budget control  
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