摘要
母子公司财务管理有集权、分权、集权与分权融合三种模式。选择母子公司财务管理模式应比较各自的优缺点和适用范围,并充分考虑股权集中度、企业规模等相关因素,以进行具体的财权配置。
There are three modes of financial management in parent and subsidiary company： centralization of power, decentralization of power and the mixed power of the both. To select the financial management mode of this kind of company should compare the advantages and disadvantages, the range of application, and the relative factors to carry out concrete disposal of right of property,
出处
《安徽工业大学学报（社会科学版）》
2008年第1期59-61,共3页
Journal of Anhui University of Technology：Social Sciences
关键词
公司
集权模式
分权模式
集权与分权融合模式
财权配置
company
the mode of centralization of power
the mode of decentralization of power
the mixed mode of centralization and decentralization of power
disposal of right of property
