摘要
阐述了企业集团对子公司实施财务控制的概念 ,从实行财务总监委派制度 ,实现资金的集中管理等方面 ,介绍了企业集团对其子公司进行有效财务控制的策略 。
The financial control conception of corporation on subsidiary company is elaborated and from some aspects, such as carrying out general supervisor appointment system and centralized management of funds effective financial control strategies are proposed for corporations.
出处
《山西建筑》
2004年第10期115-116,共2页
Shanxi Architecture
