当前企业集团财务管理存在的问题及集权化新趋势

Problems Existing in the Current Financial Management of Enterprises Group and New Trend of Power Centralization

作为由多行业、多层次法人组成的企业集团系统,拥有的资源分布于各层级的企业,中间环节多,管理链条长,而各子、孙公司内部又构成相对独立的资源运动,这给企业集团的财务管理带来很大难度,集团公司要在外部竞争中形成较强的竞争力,必须根据战略要求对其资源合理配置,并强调财务集权管理。

The enterprises group system embodies many trades and multi - level juridical persons, and has the resources widely distributing in the enterprises of different levels with numerous linking sectors and long managerial chains, whereas the sub - branches of the enterprises group have their own relatively independent move of resources. All of these have brought with great difficulties for the financial management of enterprises group. In order to form a strong competitiveness in the exterior competitions, the enterprises group should reasonably allocate its resources according to the strategic requirement and also emphasize the power centralization of financial management.