【作者】 姜涛；

【导师】 陈淑萍；

【作者基本信息】 长春理工大学 ， 企业管理， 2007， 硕士

【摘要】 企业集团是在社会生产力高度发展的情况下适应现代生产力和市场经济要求而演化的一种企业组织形式，是由多个法人企业组成的经济联合实体。随着集团母子公司体制的建立，母公司如何发挥集团公司的核心作用，企业集团的会计监督成为当前财务理论和实务界共同关心的问题。目前，我国企业的集团化趋势日益明显，极大地改变了我国国民经济的结构和经济发展的模式，也影响着企业的经营方式和财务政策。因而如何完善集团会计监督问题成为困扰集团内部管理的一大难题。本文把企业集团的会计监督作为研究的重点。本文主要对当前企业集团会计监督存在的问题进行分析，通过创新企业集团的会计监督模式、改善企业集团的内外部监督环境、构建有效的企业集团会计监督体系来解决困扰企业集团发展的瓶颈。本文最后通过对沈阳先达集团的实例进行分析，阐述了如何运用本文的研究成果来分析实际问题，提高对企业集团会计监督管理水平，在为企业集团提出建议的同时，也希望能对我国其他企业集团加强会计监督有所帮助。更多还原

【Abstract】 The enterprise group is adapts one kind of enterprise in the situationwhich the social productive forces highly develops which the modernproductive forces and the market economy request evolves to organize theform, is economical union entity which is composed by many legal peopleenterprise. Along with the group mother and child company systemestablishment, how does the parent company display the group company thekey role, enterprise group accountants supervises into the current financialtheory and solid service question of common interestAt present, our country enterprise group tendency day by day is obvious,enormously changed our country national economy structure and theeconomical development pattern, also is affecting enterprise managementway and the financial policy. How thus consummates group accountant tosupervise the question to become the puzzle group internal management a bigdifficult problem. This article supervises enterprise group accountant takesthe research the key point.This article mainly supervises the question to current enterprise groupaccountant which exists to carry on the analysis, supervises the pattern, theimprovement enterprise group in outside supervision environment throughinnovation enterprise group accountant, constructs effective enterprise groupaccountant to supervise the system to solve the bottleneck which the puzzleenterprise group develops.This article finally through carries on the analysis to the ShenyangChinetek group Stock LTD example, elaborated how analyzes the actualproblem using this article research results, enhances supervises themanagement level to enterprise group accountant, while proposes suggestionfor the enterprise group, Also hoped can strengthen accountant to our countryother enterprise groups to supervise has the help.更多还原