CAJ | 학술논문

集团化企业的内部财务控制是企业集团管理的核心，加强其内部财务控制至关重要。目前，我国集团化企业由于治理结构不合理、财务信息不完善、对财务控制认识不足、管理水平低下等原因，还存在财务控制能力弱、财务信息不真实、财务控制体系不健全、集团内部财务关系混乱等问题。集团化企业应实行全面整体的战略管理，加快健全公司治理结构，增强资金成本管理，完善公司财务信息，并对其子公司制定松紧适当的控制力，以更好地完善内部财务控制体系，促进企业集团的健康有序发展。
집단화기업적내부재무공제시기업집단관리적핵심，가강기내부재무공제지관중요。목전，아국집단화기업유우치리결구불합리、재무신식불완선、대재무공제인식불족、관리수평저하등원인，환존재재무공제능력약、재무신식불진실、재무공제체계불건전、집단내부재무관계혼란등문제。집단화기업응실행전면정체적전략관리，가쾌건전공사치리결구，증강자금성본관리，완선공사재무신식，병대기자공사제정송긴괄당적공제력，이경호지완선내부재무공제체계，촉진기업집단적건강유서발전。
Being the core of management, internal financial control is vital to conglomerates. At present, they still have some issues such as unreasonable governance structure, incomplete financial information, poor understanding of financial control and inefficient management. As a result, the conglomerates are faced with weak financial control ability, untruthful financial information, unsound financial control sys-tem and chaotic internal financial relationship. They need to carry out an integrated strategy management, speed up the improvement of corporate governance structure, tighten the control of the cost of capital, complete enterprise financial information, and manage the subsidiaries in an appropriate manner. In so doing, the internal financial control system could be improved for the healthy and orderly development of the enterprise groups.