对控股子公司财务监控方式之探讨（An approach to the financial monitoring of holding companies）.docVIP

对控股子公司财务监控方式之探讨（An approach to the financial monitoring of holding companies） An approach to the financial monitoring of holding companies Zhang (China Petroleum Chemical Co Chemical Engineering Department, Beijing, 100029) Abstract: with the establishment of modern enterprise system of stock company, to the subsidiaries of effective financial control, only to seize the property relations of the key to the establishment of the financial information network system, to implement the budget control; strengthen the funds authorized to use management, quota control; reasonably determine the relevant financial indicators, improve the appraisal system; regularly or not regular audit, financial supervision; cfoappointment, to achieve the daily financial control mode, constantly strengthen financial control on subsidiary. Key words: joint-stock company; subsidiary company; financial supervision With the gradual establishment of the modern enterprise system of joint-stock company, the traditional state-owned enterprise management and financial management mode has not adapted to the objective environment, shares of the company to the subsidiaries of effective management, which became a subsidiary of shares of the company profit growth point, to strengthen the financial management of the subsidiary company, establish and improve the financial monitoring system. The basic characteristics of modern enterprise system is the clear property rights, clear responsibilities, separating the management of assets, is an important link to the shares of the company and the subsidiary company, and the shares of the company and the subsidiary company has the qualifications of a legal person, have their own business legal status, ownership and voting rights but have certain shares of the company the proportion of subsidiaries. Joint-stock companies and subsidiaries are equal in corporate status, but they are unequal in property relations, and they are controlled and controlled. In order to car