试论集团公司财务管理的集权与分权

On the Centralization and Decentralization of the Financial Management of the Group Company

把握好集权与分权的度,是母子公司管理活动面临的重要问题.财务管理作为一个严谨、完整的体系,渗透于企业经营活动的各个环节、各个方面.对集团公司财务管理的集权与分权进行讨论,并就集权与分权的管理特点、平衡关系、我国企业现状及存在问题以及解决方式展开了论述.

How to master the force between centralization and decentralization is an important problem that the parent and subsidiary companies are faced with. The financial management, as a precise and complete system, permeates all the links and aspects of the operational activities of the enterprise. This paper discusses the centralization and decentralization of the group company’s financial management and dissertates the management properties and balance relations of centralization and decentralization as well as the present situations of our country’s enterprises, the existing problems and the solutions to them.