摘要
企业集团财务管理的首要任务是建立健全财务控制机制,核心是财务控制权的安排。其管理体制包括集权为主和分权为主及混合三种模式。企业集团的财务管理体制是采用集权模式还是采用分权模式,应考虑企业集团的财务战略、集团规模、管理文化等多种因素,在此基础上,再选择相应的财务管理模式。
The main task of a business group＇s financial management is to establish a sound financial control mechanism, the core of which is the arrangement of the financial control right. The financial management system consists of three modes, which are centralization, decentralization and a mix of the two. To decide which mode to use in the financial management system, we should consider many factors including the business group＇s financial strategy, scope, and management culture. Based on these considerations, we can then choose the relevant financial management mode.
关键词
企业集团
财务管理体制
集权
分权
business group
financial management system
centralization
decentralization
