企业集团财务管理模式探讨

Discussion on Financial Management Mode of Enterprise Group

企业集团作为按现代企业制度组建的现代企业的一种重要形式,它的发展将影响到整个国民经济的发展。企业集团财务管理核心地位将更加显著,只有妥善地解决好企业集团集权与分权的关系,建立一种合理的财务管理模式,才能真正调动起集团各层次成员企业的积极性,充分发挥集团优势,提高财务资源整合配置与使用效率。文章介绍了企业集团财务管理的一般模式,通过对比分析各自的优缺点,再结合企业集团财务管理模式确立应考虑的因素和我国企业集团的特点,从而对企业集团如何构建财务管理模式提出自己的见解。

Enterprises groups have been built up as an important form of modern enterprises according to the modern enterprises system. Its development will affect the entire national economic development. The core status of financial management in enterprise groups will beeome even more significant. As long as the problem of relationship between the centralization and decentralization of enterprise group can be solved perfectly, we can really mobilize the activity of all levels members of enterprises, give full play to advantages of the group, the integration of finan- cial resources allocation and efficiency. In this paper, the general financial management pattern of enterprise groups were introduced and their respective advantages and disadvantages were comparative analyzed. Combined with the financial management of enterprise groups to make sure what factors should be considered and the characteristics of our nation＇s enterprise group, my own views of how to establish a financial management model for enterprise group itself were brought forward.