企业集团财务管理体制的研究

Study on Financial Management System of Enterprise Group

当前,有些企业集团在发展过程中出现了一些问题,其中,尤以财务管理体制不健全最为突出。由此引发了产权不清、资本结构不合理、资金管理松散、财务信息失真等问题,严重制约了企业集团的健康发展。企业集团在构建以集权为主的财务管理体制时,应从构建科学的财务组织与决策体制入手,建立健全财务控制体系、完善财务约束与激励制度,从而使企业集团能够提高组织效率,使财务机制是实现有效运作,财务的管理职能得到充分发挥。

Now some problems appeared in the development of enterprise group, among which the main problem is imperfect in financial management system especially. It leads to a series of problems further such as unclear property right, irrational capital structure, loose fund management, and accounting information distortion, etc. and seriously restrains healthy development of enterprise group. Hence, in constructing accounting management system based on centralization, the enterprise group, starting fi：om constructing scientific accounting organization and decision system, should build perfect accounting control system, accounting restraint and incentive system, improve its organizing efficiency to realize effective operation of accounting system, and play the role of accounting management.