企业集团财务集中统一管理模式研究

Studies on a centralized management model of financial resources of group companies

现代企业制度改革使我国企业集团这种经济组织形式得到迅速发展。企业集团通常由若干独立法人组成,产权关系复杂,在其内部建立起一套科学、合理、高效的财务集中统一管理模式,有助于实现资金流、信息流和物流的高效与畅通,最大限度地发挥各实体资源共享优势和协同效应,是决定企业集团竞争力的关键因素之一。

Reform of modem enterprise system have resulted in a fast development of group companies. Since a group company is formed by several independent legal persons which has complex property rights, it is beneficial of creating a centralized management model of scientific, rational and high-efficient, for realizing a high-efficient flow of capital, information and materials. The fully exploitation of jointly share advantages of various resources shall be one of the key factors of identifying the competitiveness of group companies.