企业集团财务管理体制研究

On the Financial Administrating Mechanism of Enterprise Group

近年来企业集团发展迅速 ,其规模优势并没有完全显现 ,相应的内部管理机制与制度还未真正建立起来 ,有关集团发展与经营的决策、执行和监督体系尚不完善 ,企业集团面临重大管理问题。本文着重从企业集团财务管理体制的类型、财务控制模式的比较入手 ,分析我国企业集团财务管理现有模式 。

In recent years,the group enterprises have developed greatly in China.The advantage of the rapid development is obvious,while the problems are also inevitable.From the respects of types of finanˉcial administration mechanism and models of financial control,this paper analyzes the exiting models of financial administration in enterprise groups to expand on the realistic choice of financial administration mechanism in China.