摘要
目前国内已经组建了14家出版试点集团。在实际运作过程中,问题诸多。一个重要的问题是真正以资本为纽带的体制尚未建立.在集权与分权的问题上摇摆不定。出版集团的财务管理体制模式应该是首先保证集团公司财务总部集中必要的财务管理权限,特别是重大财务决策权,其次是在此基础上再进行适度的分权。
Up to now 14 experimental publishing groups have been established in our country and in the process of their practical functioning many problems have appeared. A big problem is that the system taking capital as a link has not been set up yet and whether to implement centralization or division of power is not decided. The financial management mode of publishing groups should first of all guarantee that the finance department of group corporations centralizes necessary finance management power and then on the foundation of this divides power appropriately.
出处
《经济经纬》
北大核心
2005年第6期74-76,共3页
Economic Survey
关键词
出版集团
财务管理
模式
publishing group
financial management
mode