完整版)集团对子公司的管控办法

完整版)集团对子公司的管控办法

XXX子公司管理办法（草案）

为了加强对子公司的管理，有效控制经营风险，保护集团公司及其他投资人的合法权益，XXX特制定了子公司管理办法。该制度适用于本集团公司所属全资及控股子公司的管理，参股子公司参照执行。子公司应严格遵守国家有关法律法规及本制度的规定，并根据自身经营特点和环境条件，制定各自的内部控制制度及实施细则。子公司的发展战略与规划必须服从集团公司制定的整体发展战略与规划，并应执行集团公司对子公司的各项制度规定。

子公司应当依据《公司法》及有关法律法规，完善自身的法人治理结构，建立健全内部管理制度。集团公司通过参与子公司股东会（或股东大会）、董事会及监事会对其行使管理、协调、监督、考核等职能。集团公司依照子公司章程的规定向子公司委派或推荐董事、监事及高级管理人员，并根据需要对任期内委派或推荐的董事、监事及高管人选做适当调整。由集团公司派出的董事、监事及高级管理人员在子公司《章程》的

授权范围内行使职权，并承担相应的责任，对集团公司负责。集团公司派出高级管理人员负责本集团公司经营计划在子公司的具体落实工作，同时应将子公司经营、财务及其他有关情况及时向集团公司反馈。集团公司各职能部门应根据职责管辖范围逐步建立健全集团内部控制的各项管理制度或办法，并据此对子公司的经营、财务、重大投资、安全生产、法律事务及人力资源等进行指导、管理及监督。

子公司的财务运作由子公司财务部门监督管理。子公司财务部门应接受集团公司财务部门的业务指导和监督。

Article 11: XXX by the group company。and the subsidiary shall not replace the financial director without following the XXX necessary。the subsidiary must report to the group company and appoint a new financial director according to the approved res.

Article 12: XXX its own financial management system in accordance with the Enterprise Accounting Standards and the Company's Articles of n。and refer to the relevant ns of the group company's financial management system。and report it to the financial department of the group company for record-keeping.

Article 13: XXX according to the financial system and accounting standards。and independently manage its own XXX.

Article 14: XXX shall carry out basic financial management work in accordance with the financial management system。prepare comprehensive budgets。supervise and control business ns。and strengthen cost。expense。and fund management.

Article 15: All expenses of the subsidiary must be budgeted。and no XXX exceed the budget may be made without approval

from the group company.

Article 16: The accounting policies。estimates。and changes used in the subsidiary's daily accounting and financial management must follow the group company's financial accounting system and other XXX.

Article 17: The internal control system of the group company for asset XXX.

Article 18: XXX of the group company for preparing XXX of the group company's financial XXX.

Article 19: XXX to the group company mainly include balance sheets。e statements。cash flow statements。financial analysis reports。and reports on XXX.

Article 20: XXX to the chairman。general manager。financial director。and financial department of the group company.

Article 21: XXX of the group company's articles of n and financial management system。The subsidiary'XXX。or misappropriate funds for personal use。and shall not XXX ns occur。the subsidiary's financial staff have the right to。and refuse payment。and if the n is ineffective。they can directly report to the group company's financial department.

Article 22: XXX business activities。and shall not establish off-the-XXX.