摘要
随着WTO准入的完成,我国大部分企业均面临如何增强自身的核心竞争力的问题,组建企业集团正是向增强自身核心竞争力跨出的关键一步。然而,一个集团的内部结构可以是松散管理,也可以是集权管理,这两种管理的核心区别在于采取何种财务管理模式。而财务集中管理模式,不失为提高集团的整体运行效率及降低集团的总体运营成本的有效方法。本文指出了企业集团实施财务集中管理的必要性,并进行了可行性分析,提出了实现企业集团财务集中管理的几点设想,最后探讨了集团财务集中管理理念为中国企业带来的深远影响。
With China s entry into WTO, the majority of Chinese enterprises are facing the issue of how to reinforce their core competitiveness, whose crucial step is no other than the establishment of industrial groups. Nevertheless, the administration of interior structure of a group can be either loose or centralized. The difference of these two patterns lies in the financial management mode. The centralized financial management is an effective method of improving the group s overall efficiency and decreasing its total running costs. In this paper, the author elaborates on the necessity of applying the centralized financial management and its feasibility, presents some suggestions, and also explores into its profound impact on Chinese enterprises.
出处
《上海管理科学》
2004年第6期64-64,F003,共2页
Shanghai Management Science
