摘要
企业集团财务管理面临的最大难题是集权与分权的选择,本文从 企业集团在财务上的特殊性、财务管理体制自身的特点以及财务资源配备 等方面阐述了集权制是企业集团财务管理体制的现实选择。
The most difficult problem the enterprises grouping facing in the financing management is the choice between centralization of state power and decentralization of state power. The article explains that unitarianism is the actual choice of financing management system in enterprises grouping from the aspects of the speciality of the financial affairs in enterprises grouping, the charateristics of the financing management system and the outfit of the financial resources.
出处
《辽宁公安司法管理干部学院学报》
2005年第4期72-73,共2页
Journal of Liaoning Administrators College of Police and Justice
关键词
企业集团
财务管理
集权制
enterprises grouping
financing management
unitarianism