小水电企业集团财务管理模式的现实选择

Realistic Choice of Financial Management Models of Small Hydropower Company Groups

本文对我国小水电企业集团的财务管理集权式、分权式和混合式三种模式优缺点进行分析,结合现阶段我国小水电企业集团经营中财务管理的实际情况,得出我国现阶段小水电企业集团须采用相对集权式的财务管理模式的现实选择。并从建立动态会计平台、成立结算中心、实行全面预算管理和采用区域化事业部制等方面对如何实现相对集权式的财务管理模式进行探讨。

The advantages and disadvantages of centralized model, decentralized model and mixed model of financial management of small hydropower company groups in China are compared in this paper. Then, regarding to the situation of financial management in these groups, it is concluded that the relatively centralized model would be more reasonable for them. Finally, to realize the relatively centralized model, the ways to establish dynamic accounting institution and settlement center, to conduct comprehensive budget management, and to adopt regional division system are discussed.