民营企业集团“散财计划”与财务控制

"Distribute-fund Plan" and Financial Controlin Private-owned Enterprise Groups

出于民营企业集团规模的不断壮大,从人力资本产权角度与加强企业法人治理结构的约束和激励机制角度出发,民营企业集团实施"散财计划"有其必然性;从财务控制角度而言,民营企业集团"散财计划"实际上是由集权模式向分权模式的过渡,应从宏观与微观角度引导民营企业集团"散财计划"的实施。

Nongovernmental enterprise groups has the necessity to put the 'distribute-fund plan' in practice in terms of property rights of human capital and strengthen the restrict-motivate mechanism in corporate governance since the scale of the nongovernmental enterprise groups is getting more and more large. In fact, 'distribute-fund plan' is one of the forms in developing centralization model to decentralization. It is very important to guide the implementation of 'distribute-fund plan' on both the macroscopic and microscopic aspects.