实践迫切需要进行企业集团财务控制研究。
The practices need urgently the studying on financial control of Enterprise Group.
本文主要是研究在委托代理模式下所有者财务控制的问题。
This paper focuses on researching the problems of owner's financial control under the model of entrusted agency.
一个单位的财务控制只有做到尽可能的科学才会是有效的。
The control of the fiscal affairs of an organization must be as scientific as possible in order to be effective.
企业集团财务控制主要是集团母公司对其子公司的财务控制。
The enterprise groups'finance control is mainly the group parent companies to its subsidiary companies'financial control.
然而，房价上涨可能是一种手段，财务控制更加直接和有效的。
However, rising house prices may be a means of financial control is more direct and effective.
这些特征揭示出企业集团财务控制对于企业集团管理的重要性。
These features reveal enterprise group for the financial control of the importance of the management of enterprise groups.
控股公司体制的独特性质决定了财务控制的必要性和核心地位。
It is the traits of holding company system that determine the necessity and the key position of financial control.
财务控制上的缺陷已成为制约企业集团内部管理制度完善的瓶颈。
Financial control defect have become the bottleneck that restrain enterprise group from manage of the institutional improvement already.
本文就全面开展预算管理，促进财务控制简述了笔者观点和看法。
In this paper, the author 's viewpoints of unfolding budget management in an all - round way to promote financial control are presented.
企业内部控制的中心是财务控制，财务控制的核心是内部财务控制。
Internal control is the central financial control, financial control is the core of the internal financial controls.
二是企业内部财务控制薄弱，缺乏制度化、系统化和目标的明确化。
The other is the weakness of internal financial control, featured by institutional imperfection, systematic insufficiency and indefinite financial goals.
因此，如何加强企业集团的财务控制就成了一项具有现实意义的研究课题。
Therefore, how to strengthen the financial control of the enterprise group becomes one practical and significant research subject.
内部控制是企业管理制度的重要组成部分，也是企业财务控制的重要方面。
The management system of internal control is an important part, is also an important aspect of corporate financial control.
财务控制是公司治理结构的重要组成部分，呈现了系统与环境的关系图像。
Financial Controlling is an important part of companies' administered construction which shows the related picture of system and environment.
它们的上下文环境包括一组经常产生分歧的出资方（需求设置者、用户、财务控制官等）。
Their context includes a set of stakeholders (requirement setters, users, financial control officers, etc.) often with conflicting and evolving concerns.
通过对合并会计报表信息的分析，揭示企业集团财务决策和财务控制的深层问题。
By analysis of merging accounting report forms information, the enterprise financial decision and the deep problems of financial control are brought to light.
本来聚焦于这些部分的财务控制股东和雇员，在这个阶段来到了进行了深入研究。
In this phase the financial control stakeholders and employees whose focus is based in these sections rise to the forefront.
财务控制理论始终未从财务管理学和会计学中提炼出来，对其本质属性进行探索。
Research on the theory of financial control was not extracted from the financial management and accounting for deep exploration of essential attribute.
要有效地进行财务控制，必须使相应责任单位有十分明确的权责范围，即责任中心。
To effectively implement the financial control, every accountability unit should clearly know its responsibility bound, also known as the "responsibility center".
再次，分别从内、外部公司治理视角，初步解释了我国上市公司财务控制失效的原因。
Third, the paper explains the reason of the common exited problems of the Financial Control in Chinese listed companies, respectively from the internal and external corporate governances.
本文分析了债权人财务控制的必要性，并在此基础上论述了债权人财务控制的具体措施。
The paper analyses the necessity of creditors' financial control and upon that, puts forward the way of creditors' financial control.
在满意这个结果的同时，我们仍有部分机构的财务报表面临财务控制和信息体系的挑战。
While I am pleased with this progress, we still have components that face challenges in their financial controls and information systems environments.
强化财务控制，必须完善企业法人治理结构，提高会计人员的职业素质，完善内控制度。
To strengthen financial control, we should complete the corporate governance, enhance the professional quality of accountants, and perfect the system of internal control.
确保维持良好的内部财务控制环境包括资产保管，汇总记录以及满足总部标准的授权程序。
To ensure a strong internal control environment within the accounting function is maintained, in which custody of assets, corporate records and authorisation procedures meet corporate standards.
分析了企业内部财务控制存在的普遍问题，并针对这些问题提出了一系列的改进和完善措施。
This paper analyzes the problems commonly existing in internal financial control of enterprise, and puts forward some improvement and perfection measures in the light of these problems.
经营者应当实施内部财务控制，配合投资者或者企业监事会以及中介机构的检查、审计工作。
The operators shall carry out internal financial control and assistant the investors, the board of supervisors and the intermediary organs to make inspections and audits.
系统介绍在调整资本结构、规划成本、降低财务风险方面，进行有效的风险管理和财务控制。
The system introduces how to put up effective risk management and financial control in the capital structure adjustment n layout cost and reduce the financial risk.
公司财务控制的本质是一个以公司所有权安排为基础的财务控制权和财务收益分享权的特别合约。
The essence of companies' financial controlling is a special contract of financial controlling and benefit sharing which are based on the companies' ownership arrangement.
许多领域的专门知识现已同意由在线信用形式的'回来的所有者财务控制的过程，而不是实际情况面前。
Many areas of expertise now agreed to by the 'on-line credit in the form of the' back by the owner of the financial control of the process, not the actual situation before.
许多领域的专门知识现已同意由在线信用形式的'回来的所有者财务控制的过程，而不是实际情况面前。
Many areas of expertise now agreed to by the 'on-line credit in the form of the' back by the owner of the financial control of the process, not the actual situation before.
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