The exploration of financial internal control system design Between mother and filiations of corporate group

Abstract

This article believed that the design of financial internal control system between mother and filiations corporation should be fully taken into account the nature, scale of assets, operating characteristics and distribution of shares and other factors. Group holding company's financial management model is the starting point and staying place for finance internal control system design of mother corporation and filiations. It's more feasible for relatively decentralized management under the guidance of the headquarters of the Group. The design of mother and filiations company's financial internal control system should cover fund management, fund-raising management, investment management, management and distribution of proceeds, OIA and evaluation of management, financial key personnel management, as well as financial information management, etc.