【论文】浅谈企业集团母子公司的财务管控问题.docVIP

浅谈企业集团母子公司的财务管控问题 摘要 企业集团作为我国国民经济的重要支柱，其公司治理结构完善程度直接关系着我国以建立现代企业制度为目标的企业改革的成败。随着经济的发展和企业规模的不断扩大，母子公司财务之间的利益与冲突逐渐成为企业集团经营管控的瓶颈。本文从对企业集团及母子公司管控有关理论知识的阐述，指出了母子公司管理中出现的母子公司间利益冲突的表现以及由此带来的不良影响、分析了其存在的原因、以及构建母子公司有效的财务管控模式，并结合相关理论知识，理顺企业集团母子公司关系与共赢模式的建立提出一点见解。 关键词：母子公司、利益冲突、管控方法与模式、协同共赢 ABSTRACT Enterprise group as the important pillar of the national economy, our country has a close relationship with the degree of perfect corporate governance structure to establish modern enterprise system as the goal of enterprise success or failure of reform. With the development of economy and the continuous expansion of business, the parent-subsidiary financial interests and conflict between gradually become the bottleneck of enterprise group management control. Based on enterprise groups and parent-subsidiary control related theory knowledge, points out the necessity of management of conflicts of interest between parent-subsidiary performance and the resulting adverse effect, analyzed the cause of its existence, and build effective parent-subsidiary control mode, and combined with relevant theoretical knowledge, straighten out the enterprise group parent-subsidiary relationship and the establishment of the incubator model put forward some opinions. keywords: parent-subsidiary, conflicts of interest, control method and mode, cooperative and win-win 目录 一、引言......................................................................1 二、母子公司财务管控的定义以及研究的重要性..............................2 （一）企业集团母子公司财务管控的含义....................................2 （二）研究的意义以及重要性.............................................2 三、集团母子公司利益冲突问题.............................................3 （一）母子公司整体性不够，各个子公司缺乏协同效应.......................3 （二）财务管理体系缺乏激励机制.........................................4 （三）企业集团母子公司的利益取向的矛盾.................................5 （四）企业集团母子公司有关财务管理权的矛盾.............................5 1、财务资金的占用..................