摘要
对大型企业集团而言,推行财务集约化管理是其发展到一定阶段的必然选择。我国电力企业集团经过多年的发展,在财务管理软硬件上都有了很大幅度的提升,为实施财务集约化管理提供了坚实的基础。在介绍国内外知名企业集团财务集约化管理经验基础上,总结提出,电力集团实施财务集约化管理应以公司发展战略为指导,以集中化管理为主线,以标准化为基础,以信息化为平台,并指出了实施过程中应注意的关键问题。
For large-scale enterprise groups, intensive financial management is an eventual choice when they develop to a certain stage. Through years of development, the domestic power enterprise groups have made great improvement on both hardware and software in financial management, which lays a solid foundation for implementing the intensive management. On the basis of an introduction of the intensive financial management experience of famous domestic and foreign enterprise groups, the paper proposes that intensive financial management in power enterprise groups should be implemented by following the company＇ s development strategy and centralized management, and based on standardization and information. Several key issues are also summarized that should be paid attention in the course of implementation.
出处
《能源技术经济》
2010年第11期53-57,共5页
Electric Power Technologic Economics
关键词
企业集团
财务
集约化
电力企业
enterprise group
finance
intensification
power enterprise
