集团公司财务控制集权与分权选择问题浅探

Probe into the choice between Centralizing and Empowering of Group Company's Financial Control

就集团公司财务控制集权与分权的两难选择做了进一步探析,通过对集团公司集权与分权必然性、本质的探讨及3种方式优缺点的比较,为集团公司的权衡和选择提供了参考。

This paper makes a further discussion and analysis on the group company's dilemmatic choice of centralizing and empowering in finance control, and through the study on the inevitability and essence of centralizing and empowering, and through the comparison of merits and demerits of three modes of centralizing and empowering, provides valuable references for the group company to make choice between centralizing and empowering.