摘要
财务集中管理是基于网络环境下实现集团财务统一核算制度、统一报告制度和统一管理制度的一种新的管理理念和模式。集中化管理是企业集团财务管理模式的变动趋向,其具体措施主要包括:树立全新的财务管理理念、完善企业集团内部治理结构、建立全面预算制度、实行财务总监委派制等。
Financial management is a new idea and mode of management based on the Internet environment aiming to realize the uniform systems of accounting, report and management. The mode of financial management of enterprise group tends to be centralized, and its measures include building up a new idea and mode, perfecting the inner structure of management, setting up the all-sided system of budget, practicing the system of appointing financial majordomo and so on.
出处
《镇江高专学报》
2007年第1期80-82,共3页
Journal of Zhenjiang College
关键词
企业集团
财务管理
集中化
enterprise group
financial management
centralization