1、1本科毕业论文外文翻译外文文献译文标题企业集团财务风险管理与控制研究资料来源财务管理，第27卷，第4期，1998年冬季，页7078作者伊利莎白莫一、企业集团财务风险管理的内涵企业集团是以一个实力雄厚的企业为主体，以产权联结为主要纽带，辅之以产品、技术、经济、契约等多种纽带，把多个企业、单位联结在一起，形成的多层次和多法人的经济联合体。为保证企业集团健康有序地发展，加强企业集团财务风险的管理与控制尤为必要。财务风险是财务成果和财务状况的风险。财务风险有狭义和广义之分。狭义财务风险是由企业负债引起的，具体的说是指企业因为借入资金而增加的丧失偿债能力的可能和企业利润（股东收益）的可变性；广义财务风险
2、是指企业的财务系统中客观存在的由于各种难以或无法预料和控制的因素作用，使企业实现的财务收益和预期财务收益发生背离，因而蒙受损失的机会或可能。风险管理是指经济单位通过对风险的确认和评估，采用合理的经济和技术手段对风险加以控制，以最小的成本获得最大的安全保障的一种管理活动。风险管理学源于保险学，风险管理通过控制对策处理损失风险，如果在实施控制对策后损失仍然可能发生，则可运用财务对策。财务对策是将损失转移给他人，或将损失留给组织或家庭内部。但在财务独立经营的资本财务时代，风险管理应当成为财务管理的基本职能。财务风险管理关注企业价值损失，它通过管理价值风险来管理物质要素。财务风险管理与控制是企业集团内
3、部控制体系的重要构成部分，无论是影响全球的COSO报告，还是各个国家和地区制定的相关规范制度，都强调了对风险进行控制的重要性。现实中，我国企业集团对风险的识别、管理，无论是在主观意识方面，还是在风险管理机制建设方面，都显得远远不够。因此，必须注重企业集团风险控制体系的建设。二、企业集团财务风险管理与控制的原则1收益、风险均衡原则。风险均衡原则要求集团不能只追求收益，而不考虑发生损失的可能，集团进行的每一项具体的财务活动，要全面分析其收益性和安全性，按照风险和收益适当均衡的要求来决定采取何种行动方案，趋利避害，争取获得较多的收益。22风险适度、限度承担的原则。财务风险的存在是一个普遍的事实，但必
4、须正确及时的识别风险，控制风险，并明确最大的风险限度，保证企业的正常安全运营。3超前预警，有效规避的原则。风险的出现具有预示性，企业集团必须建立健全风险识别系统、预警系统和财务风险的管理系统，从而有效规避风险。4分级分权管理的原则。对财务风险的管理与控制要在集团统一领导的前提下，实行分级分权的管理办法。以集团现有的管理体制，按照集团的母子公司分级管理和控制。三、防范和化解企业集团财务风险的对策与措施（一）建立健全企业集团财务风险识别与预警系统通过建立预警系统，用以判断财务风险存在的大小，对集团的影响程度，是否存在危害性风险，构建财务风险管理的决策系统。1财务风险的识别。财务风险识别是对财务风险
5、管理内容在不利风险刚出现或出现之前，就予以识别，以准确把握各种财务风险信号及其产生原因。集团财务风险识别的主要方法有现场观察法和财务报表法。现场观察法即通过直接观察集团的各种生产经营和具体业务活动，具体了解和掌握集团面临的各种财务风险。财务报表法，即通过分析资产负债表、损益表和现金流量表等报表的会计资料，确定集团在何种情况的潜在损失和原因，对主要指标的实际值和标准值进行对比分析，以确定风险的存在和风险程度。2财务风险预警。财务风险预警是要在财务风险实际发生之前，捕捉和监视各种细微的迹象变动，以利预防和为采取适当对策争取时间。集团要建立完善的信息管理系统，一旦发现财务风险信号，就能准确及时传至主
6、要人员，以防事态的逐步扩大。（二）建立健全有效的财务控制机制选择合理的企业集团财务管理模式，处理好集团和子公司之间的集权与分权关系。在适度集权的基础上，企业集团应建立权责利相结合的机制。从集团全局出发，针对不同的职能部门规定不同的经济责任，划分不同的经济职能。集团财务部门加强对投资决策、成本控制等方面问题的研究，通过各种形式的内部市场化建设，以及内部结算中心的建设来优化财务管理行为。为适应组织结构扁平化的发展趋势，集团财务管理应广泛应用现代化的网络、信息技术，加快信息的集成化速度。在企业中实施企业资源规划系统通过将企业流程再造及供应链统筹管理纳入企业财务资源规划系统，使企业有限的资源得到充分的
7、发挥，提高企业的经济效益。这既是防范与化解财务风险的重要措施，也是确保企业财产安全和财务活动效益性的有效手段。3（三）加强企业集团的财务预算管理财务预算管理由集团公司组织实施和管理，实施对象包括集团本部、集团下属企业、以及集团下属企业的全资及控股子公司。财务预算是在预测和决策的基础上，围绕企业战略目标，对一定时期内企业资金的取得和投放、企业经营成果及其分配等资金运作，所作的具体安排。1建立财务预算管理的组织机构。即集团公司的法定代表人对集团财务预算的管理工作负总责，成立由有关职能部门组成的财务预算管理委员会，主要拟订财务预算的目标、政策，制定财务预算管理的具体措施和办法，审议、平衡财务预算方案
8、，组织下达财务预算，协调解决财务预算编制和执行中的问题，组织审计、考核财务预算的执行情况，督促企业完成财务预算目标。2规范财务预算的编制程序和方法。据集团公司的整体发展战略，按照“上下结合、分级编制、逐级汇总”的程序，在决策的基础上，提出企业集团财务预算目标。各预算执行部门按照企业财务预算委员会下达的财务预算目标和政策，结合自身特点以及预测的执行条件，提出详细的本部门财务预算方案，财务预算委员会应当进行充分协调，对发现的问题提出初步调整的意见，并反馈给有关预算执行部门予以修正，再由财务预算委员会逐级下达各预算执行部门执行。3做好预算的事前控制、事中控制和事后控制。各预算执行部门定期报告财务预算
9、的执行情况，对新情况、新问题及出现偏差较大的重大项目，要特别注重查找原因，以提出改进经营管理的措施建议。（四）充分利用实时信息系统进行财务监控内部财务监控机制，是防范和化解财务风险的有效措施。内部监控包括会计控制和管理控制两类。集团财务监控工作建立在各项财务预算的基础上，保证子公司的资本结构良好，财务运作符合企业集团的整体利益，从而更好地防范和控制财务风险，促进企业集团的可持续性发展。一般来讲，可以向子公司派驻财务总监，负责监督子公司的财务行为；也可以通过董事会和监事会对子公司进行监控。对子公司的监控结果，主要通过考核相关的指标进行，如现金比率、流动比率、不良资产比率、资产损失比率和净资产收益
10、率等。企业集团充分运用实时财务信息来跟踪监督和控制资金流，以消除无效的资金占用，提高资金使用效率，确保集团财务目标的实现。4外文文献原文TITLEBUSINESSENTERPRISEGROUPFINANCIALRISKMANAGEMENTANDCONTROLRESEARCHMATERIALSOURCEFINANCIALMANAGEMENT，VOL27,NO4,WINTER1998,PAGE7078AUTHORELIZABETHMOK1THECONTENTOFBUSINESSENTERPRISEGROUPFINANCIALRISKMANAGEMENTTHEBUSINESSENTERPRISEGR
11、OUPISTOTAKEABUSINESSENTERPRISEWITHSTRONGREALSTRENGTHASCORPUS,WITHPRODUCEPOWERCOUPLINGFORTHEMAINNIUTAKEANDASSISTITWITHTHEPRODUCT,TECHNIQUE,ECONOMY,CONTRACTETCVARIOUSNIUSTOTAKE,COMBINESEVERALBUSINESSENTERPRISES,UNITTOGETHER,FORMOFTHEECONOMICCONSOCIATIONBODYOFMULTILAYERSANDMANYLEGALPERSONSFORPROMISETHE
12、BUSINESSENTERPRISEGROUPHEALTHILYHASPREFACEGROUNDTODEVELOPANDSTRENGTHENMANAGEMENTANDCONTROLOFBUSINESSENTERPRISEGROUPFINANCIALRISKISPARTICULARLYNECESSITYTHEFINANCIALRISKISFINANCEACHIEVEMENTANDTHERISKOFFINANCIALSTANDINGTHEFINANCIALRISKSEPARATESTHENARROWSENSEANDTHEBROADSENSETHENARROWSENSEFINANCIALRISKIS
13、FALLENINTODEBTTHECAUSABLEBYTHEBUSINESSENTERPRISE,CONCRETELYSAYTOMEANBUSINESSENTERPRISEBECAUSEOFLENDFUNDSBUTINCREMENTOFLOSETHEPOSSIBILITYOFTHEABILITYOFREPAYINGDEBTANDTHEVARIABILITYOFTHEBUSINESSENTERPRISEPROFITSSHAREHOLDERINCOMETHEBROADSENSEFINANCIALRISKMEANSTHEFINANCESYSTEMOFBUSINESSENTERPRISEINOBJEC
14、TIVEEXISTENCEOFBECAUSEOFVARIOUSFACTORFUNCTIONTHATISHARDORCANNOTANTICIPATEANDCONTROL,MAKEBUSINESSENTERPRISEREALIZATIONOFFINANCIALINCOMEANDEXPECTATIONFINANCIALINCOMEOCCURRENCEDEVIATEFROM,ASARESULTSUFFERALOSINGOPPORTUNITYORPOSSIBILITYRISKMANAGEMENTMEANSTHATTHEECONOMICUNITPASSESTOREALLYRECOGNIZEANDEVALU
15、ATETOTHERISK,ECONOMYANDTECHNIQUEMEANSOFADOPTIONREASONABLECONTROLTHERISK,WITHMINIMUMOFTHECOSTACQUIREAKINDOFMANAGEMENTACTIVITYOFTHEBIGGESTSAFEGUARANTEETHERISKMANAGEMENTLEARNSTOCOMEFROMINSURANCETOLEARN,THERISKMANAGEMENTPASSESACONTROLCOUNTERPLANPROCESSINGLOSSRISK,IFLOSETOSTILLKEEPPROBABLYTAKINGPLACEAFTE
16、RCARRYINGOUTCONTROLCOUNTERPLAN,THENCANMAKEUSEOFAFINANCECOUNTERPLANTHEFINANCECOUNTERPLANISTOTRANSFERTHELOSSTOTHEOTHERS,ORLEAVESTHELOSSTOORGANIZATIONORFAMILYINNERPARTBUTTHECAPITALFINANCETHATCONDUCTSINDEPENDENTLYINTHEFINANCEAGES,THERISKMANAGEMENTSHOULDBECOMETHEBASICWORKINGTALENTOFFINANCEMANAGEMENTTHEFI
17、NANCIALRISKMANAGESTOPAYATTENTIONTOBUSINESSENTERPRISEVALUELOSS,ITPASSESMANAGEMENTVALUERISKTOMANAGEMATERIALMAINFACTORFINANCIALRISKMANAGEMENTANDCONTROLAREBUSINESSENTERPRISEGROUPSINNERPARTCONTROLSYSTEMOF5IMPORTANTCONSTITUTEPART,COSOREPORTREGARDLESSINFLUENCEINTHEWORLD,ISSTILLTHERELATEDNORMSYSTEMOFEACHNAT
18、IONANDREGIONESTABLISHMENT,ALLEMPHASIZEDTHEIMPORTANCETOCARRYONTHECONTROLTORISKINTHEREALITY,THEOURCOUNTRYBUSINESSENTERPRISEGROUPFORIDENTIFYINGRISK,MANAGEMENT,REGARDLESSINSUBJECTIVECONSCIOUSNESS,STILLJUSTRISKMANAGEMENTMECHANISMCONSTRUCTIONASPECT,ALLSEEMTOBEFARNOTENOUGHTHEREFORE,HAVETOPAYATTENTIONTOTHEC
19、ONSTRUCTIONOFTHEBUSINESSENTERPRISEGROUPRISKCONTROLSYSTEM2BUSINESSENTERPRISEGROUPFINANCIALRISKMANAGEMENTANDTHEPRINCIPLEOFCONTROL1INCOMEMODERATEBREEZESINSURANCEBALANCEDPRINCIPLE。THERISKBALANCEDPRINCIPLEREQUESTSGROUPNOTABILITYPURSUEINCOME,BUTTAKENOACCOUNTOFTOTAKEPLACELOSINGOFPOSSIBILITY,THEGROUPCARRIES
20、ONOFEACHCONCRETEFINANCEACTIVITY,OVERALLANALYZEITSINCOMEANDSAFETY,ACCORDINGTOTHERISKANDTHEINCOMEAPPROPRIATELYBALANCEDREQUESTTODECIDETOTAKEWHATACTIONAPROJECT,TENDBENEFITTOAVOIDTOHARM,FIGHTFORACQUIRINGMOREINCOME2THEPRINCIPLETHATRISKMODERATIONANDLIMITUNDERTAKE。THEEXISTENCEOFTHEFINANCIALRISKISANUNIVERSAL
21、FACT,BUTHASTOBECORRECTTOIDENTIFYRISKINTIME,CONTROLRISK,ANDTHEDEFINITELYBIGGESTRISKLIMIT,PROMISEABUSINESSENTERPRISEOFNORMALSAFETYLUCKCAMP3RUNBEFOREANEARLYWARNINGANDEFFECTIVELYEVADEOFPRINCIPLE。THEEMERGENCEOFTHERISKHASTOINDICATESEX,THEBUSINESSENTERPRISEGROUPHASTOBUILDUPTHEMANAGEMENTSYSTEMTHATTHESOUNDRI
22、SKIDENTIFIESSYSTEM,EARLYWARNINGSYSTEMANDFINANCIALRISKANDTHUSANDEFFECTIVELYEVADERISK4THERATINGSCENTRIGHTMANAGEMENTOFPRINCIPLE。WANTINTHEGROUPANDUNIFYTHEPREMISEOFTHELEADERSHIPTOMANAGEMENTANDCONTROLOFFINANCIALRISKUNDER,PRACTICERATINGSTHEMANAGEMENTWAYOFRIGHTISFORCENTWITHGROUPEXISTINGMANAGEMENTSYSTEM,ACCO
23、RDINGTOTHEFEMALESUBSIDIARYRATINGSMANAGEMENTANDCONTROLOFGROUP3GUARDAGAINSTANDDISSOLVETHECOUNTERPLANANDMEASUREOFBUSINESSENTERPRISEGROUPFINANCIALRISK1BUILDUPSOUNDBUSINESSENTERPRISEGROUPFINANCIALRISKTOIDENTIFYWITHEARLYWARNINGSYSTEMPASSTOBUILDUPEARLYWARNINGSYSTEM,INORDERTOJUDGETHESIZEOFFINANCIALRISKEXIST
24、ENCE,TOTHEINFLUENCEDEGREEOFTHEGROUP,WHETHEREXISTHARMRISK,SETUPTHEDECISIONSYSTEMOFFINANCIALRISKMANAGEMENTTHEFINANCIALRISKIDENTIFIES。6THEFINANCIALRISKIDENTIFIESISMANAGETOTHEFINANCIALRISKCONTENTSBEFORETHEDISADVANTAGEOUSRISKJUSTAPPEAREDORAPPEARED,IDENTIFY,WITHACCURATEHELDVARIOUSFINANCIALRISKOFSIGNALANDI
25、TCREATIONREASONTHEMAINMETHODTHATTHEGROUPFINANCIALRISKIDENTIFIESINCLUDESOBSERVEMETHODANDFINANCIALREPORTMETHODONTHESCENETHESPOTOBSERVESAMETHODNAMELYPASSTHEVARIOUSPRODUCTIONMANAGEMENTANDCONCRETEBUSINESSACTIVITYOFDIRECTOBSERVATIONGROUP,CONCRETEUNDERSTANDANDCONTROLVARIOUSFINANCIALRISKTHATTHEGROUPFACESFIN
26、ANCIALREPORTMETHOD,THENPASSACCOUNTANCYSDATAOFANALYZINGTHEBALANCESHEET,INCOMESTATEMENTANDCASHDISCHARGEFORMETCSTATEMENT,MAKESUREGROUPISWHATCIRCUMSTANCEOFLATENTLOSEANDREASON,CARRYONTOACTUALVALUEANDSTANDARDVALUEOFMAININDEXSIGNCONTRASTANALYSISWITHMAKESURETHEEXISTENCEMODERATEBREEZESOFRISKINSURANCEDEGREEFI
27、NANCIALRISKEARLYWARNINGTHEFINANCIALRISKEARLYWARNINGWANTSBEFORETHEFINANCIALRISKPHYSICALLYTAKESPLACEANDCATCHESANDKEEPSWATCHONVARIOUSSMALLEVIDENCETOCHANGE,WITHBENEFITPREVENTIONANDFORADOPTANAPPROPRIATECOUNTERPLANTOFIGHTFORTIMETHEGROUPWANTSTOBUILDUPAPERFECTINFORMATIONMANAGEMENTSYSTEM,ONCEDISCOVERINGFINAN
28、CIALRISKSIGNAL,THEABILITYBEACCURATETOSPREADINTOAMAINPERSONNELINTIME,INORDERTOPREVENTCIRCUMSTANCESOFGRADUALLYEXTENSION2BUILDUPASOUNDEFFECTIVEFINANCECONTROLMECHANISMTHEBUSINESSENTERPRISEGROUPFINANCEMANAGEMENTSTYLEOFCHOICEREASONABLE,HANDLESGOODGROUPANDOFSUBSIDIARYOFCENTRALIZATIONANDCENTRIGHTRELATIONONT
29、HEFOUNDATIONOFAPPROPRIATECENTRALIZATION,THEBUSINESSENTERPRISEGROUPSHOULDBUILDUPTHEMECHANISMTHATTHEPOWERBENEFITCOMBINESTOGETHERSETOUTFROMTHEGROUPOVERALLSITUATION,AIMATADIFFERENTWORKINGTALENTSECTIONTOSTIPULATEADIFFERENTECONOMICRESPONSIBILITY,DIVIDETHELINETHEECONOMICWORKINGTALENTOFDISSIMILARITYTHEGROUP
30、FINANCESECTIONSTRENGTHENSTOMAKEPOLICYTOTHEINVESTMENT,THERESEARCHOFCOSTCONTROLETCPROBLEM,TURNCONSTRUCTIONTHROUGHAMULTIFORMANDINTERNALMARKET,ANDTHECONSTRUCTIONOFTHEINTERNALBALANCEOFACCOUNTSCENTERCOMEEXCELLENTTURNAFINANCEMANAGEMENTOFBEHAVIORORGANIZESTRUCTUREFORTHEORIENTATIONFLATEVENTURNOFDEVELOPMENTTRE
31、ND,THEGROUPFINANCEMANAGEMENTSHOULDEXTENSIVELYAPPLYAMODERNNETWORK,INFORMATIONTECHNIQUEANDSPEEDTHEINTEGRATIONOFINFORMATIONTOTURNSPEEDCARRYOUTTHEBUSINESSENTERPRISERESOURCESPROGRAMMINGSYSTEMTOPASSTOORCHESTRATEABUSINESSENTERPRISEPROCESSREENGINEERINGANDSUPPLYCHAINMANAGEMENTTOBRINGINTOBUSINESSENTERPRISEFIN
32、ANCEARESOURCESINTHEBUSINESSENTERPRISEPROGRAMMINGSYSTEM,MAKETHELIMITED7RESOURCESOFBUSINESSENTERPRISEGETFULLEXERTION,RAISETHEECONOMICEFFICIENCYOFBUSINESSENTERPRISETHISISTHEIMPORTANTMEASURETHATGUARDSAGAINSTANDDISSOLVESFINANCIALRISK,ANDISENSUREBUSINESSENTERPRISEPROPERTYSAFETYANDFINANCEACTIVITYEFFICIENCY
33、EFFECTIVEMEANS3STRENGTHENTHEFINANCEBUDGETOFBUSINESSENTERPRISEGROUPMANAGEMENTTHEFINANCEBUDGETMANAGESFROMTHEGROUPCOMPANYORGANIZATIONIMPLEMENTATIONANDTHEMANAGEMENTANDCARRIESOUTTHEWHOLEPROPERTYTHATTHEOBJECTINCLUDESTHEGROUPTHIS,GROUPSUBORDINATEBUSINESSENTERPRISE,ANDGROUPSUBORDINATEBUSINESSENTERPRISEANDCO
34、NTROLSASUBSIDIARYINTHEFINANCEFOUNDATIONOFBUDGETISPREDICTINGANDDECISION,AROUNDBUSINESSENTERPRISESTRATEGICTARGET,TOOBTAININGOFBUSINESSENTERPRISEFUNDSINSIDETHECERTAINPERIODANDTHROWIN,BUSINESSENTERPRISEMANAGEMENTACHIEVEMENTANDITFUNDSOPERATIONSLIKEALLOTMENT,ETC,MAKEOFCONCRETEARRANGEMENTBUILDUPTHEORGANIZA
35、TIONOFFINANCEBUDGETMANAGEMENTTHENTHELEGALREPRESENTATIVESMANAGEMENTTOTHEGROUPFINANCEBUDGETWORKOFGROUPCOMPANYISNEGATIVETOTALRESPONSIBILITY,ESTABLISHFROMRELEVANTTHEWORKINGTALENTSECTIONCONSTITUTEOFFINANCEBUDGETMANAGEMENTCOMMITTEE,MAINLYDRAWUPTHETARGET,POLICYOFFINANCEBUDGET,DRAWUPTHECONCRETEMEASUREANDWAY
36、OFFINANCEBUDGETMANAGEMENT,REVIEW,EQUILIBRIUMFINANCEBUDGETPROJECT,THEORGANIZATIONBOTTOMREACHESFINANCEBUDGETANDMODERATESTOSOLVEFINANCEBUDGETTODRAWUPWITHTHEPROBLEMINTHEPERFORMANCE,PERFORMANCECIRCUMSTANCEORGANIZEAUDITANDINVESTIGATEFINANCEBUDGET,SPEEDUPBUSINESSENTERPRISECOMPLETIONFINANCEBUDGETTARGETTHENO
37、RMFINANCEBUDGETDRAWSUPPROCEDUREANDMETHODACCORDINGTOTHEWHOLEDEVELOPMENTSTRATEGYOFTHEGROUPCOMPANY,ACCORDINGTOTHEPROCEDUREOF“UPANDDOWNCOMBINE,THERATINGSDRAWUP,PURSUETHECLASSGATHER“,ATDECISIONOFFOUNDATIONUP,PUTFORWARDTHEBUSINESSENTERPRISEGROUPFINANCEBUDGETTARGETEACHBUDGETCARRIESOUTTHEFINANCEBUDGETTHATTH
38、ESECTIONREACHESUNDERTHEBUDGETCOMMITTEEACCORDINGTOTHEBUSINESSENTERPRISEFINANCETARGETANDPOLICYANDCOMBINESONESELFCHARACTERISTICSANDTHEPERFORMANCECONDITIONOFESTIMATEANDPUTSFORWARDDETAILEDTHISSECTIONFINANCEBUDGETPROJECT,THEFINANCEBUDGETCOMMITTEESHOULDCARRYONFULLMODERATE,PUTFORWARDTHEOPINIONOFFIRSTSTEPADJ
39、USTMENTTOTHEPROBLEMOFDETECTION,ANDTHEFEEDBACKGIVETOCARRYOUTASECTIONTOGIVECORRECTIONCONCERNINGTHEBUDGET,AGAINFROMFINANCEBUDGETCOMMITTEEPURSUECLASSTHEBOTTOMREACHEACHBUDGETPERFORMANCESECTION8PERFORMANCEWORKWELLTOCONTROLTOCONTROLWITHAFTERTHEEVENTINTHEBUDGETARYBEFORETHEEVENTCONTROL,MATTEREACHBUDGETCARRIE
40、SOUTASECTIONTOPERIODICALLYREPORTTHEPERFORMANCECIRCUMSTANCEOFFINANCEBUDGET,TONEWCIRCUMSTANCE,NEWPROBLEMANDAPPEARDEVIATIONBIGGERANDIMPORTANTITEM,ESPECIALLYPAYATTENTIONTOCHECKTOSEEKREASONTOPUTFORWARDTHEMEASURESUGGESTIONOFIMPROVEMENTMANAGEMENT4WELLMAKEUSEOFSOLIDTHEINFORMATIONSYSTEMCARRYONFINANCESUPERVIS
41、IONTHEESTABLISHMENT,SOUNDANDINTERNALFINANCESUPERVISESANDCONTROLSAMECHANISM,ISTHEEFFECTIVEMEASURETHATGUARDSAGAINSTANDDISSOLVESFINANCIALRISKSUPERVISIONINTHEINNERPARTINCLUDESACCOUNTANCYSCONTROLANDMANAGEMENTTOCONTROL2TYPESTHEGROUPFINANCESUPERVISESANDCONTROLSAWORKESTABLISHMENTONTHEFOUNDATIONOFEACHFINANCE
42、BUDGETANDPROMISETHECAPITALSTRUCTUREOFSUBSIDIARYISGOOD,FINANCEOPERATIONWHOLEBENEFITSACCORDINGTOBUSINESSENTERPRISEGROUP,THUSANDBITTERLYGUARDAGAINSTANDCONTROLFINANCIALRISK,PROMOTEBUSINESSENTERPRISEGROUPOFCANKEEPONSEXDEVELOPMENTISGENERALTOCOMETOSPEAK,CANSTATIONAFINANCEDIRECTORGENERALTOTHESUBSIDIARY,BERE
43、SPONSIBLEFORTHEFINANCEBEHAVIORTHATINSPECTSASUBSIDIARYCANNINGALSOPASSBOARDOFDIRECTORSANDSUPERVISORWILLCARRYONSUPERVISIONTOTHESUBSIDIARYTOTHESUPERVISIONRESULTOFSUBSIDIARY,MAINLYPASSTOINVESTIGATERELATEDINDEXSIGNTOCARRYON,LIKETHECASHRATIO,LIQUIDITYRATIO,BADPROPERTYRATIOANDPROPERTYLOSSRATIOANDCLEANPROPERTYRATEOFRETURNETCFINANCEINFORMATIONFORBUSINESSENTERPRISEGROUPTOMAKESTHEMOSTOFSOLIDTOFOLLOWDIRECTANDCONTROLFUNDSTOFLOWTOTAKEUPBYGETTINGRIDOFINVALIDFUNDS,RAISEAFUNDSUSEEFFICIENCY,ENSURETHEREALIZATIONOFGROUPFINANCETARGET
