企业集团组织成长现象与财务管理模式选择研究

Study on the Enterprise Group′s Growing up and the Selection of Financial Managing Models

企业财务管理模式无定制,应根据企业发展生命周期的不同阶段建立与之相适应的模式。本文以葛雷纳的组织发展阶段理论为基础,阐述了企业集团成立初期的集权式财务管理模式,引导、授权阶段的分权式财务管理模式,以及协调、合作阶段以集权为主、分权为辅的混合式财务管理模式。

Enterprise＇s financial managing models have not been customized, should develop the different stages of lifecycle and set up the model in conformity with it. Based on the organization theory of Larry E. Geriner, the present paper expatiates on the unitarianism financial managing model at the initial stage firstly, then the fractional managing model at the stage of fraction, last the composite financial managing model at the stage of cooperation.