浅谈母子公司财务管理模式

Preliminary Study on Financial Management Mode in Parent Subsidiary Corporations

母子公司财务管理模式按财务权限集中的程度不同,分为集权型、分权型、集分结合型三种。集团企业可根据外部环境和竞争的需要,结合集团内部组织结构,合理分布集团内部上下左右的财务权限,创造适合自身特点的财务管理模式。对我国绝大多数企业集团而言,采用相对集权的财务管理模式更有实际意义。

Based on the different level of concentration on financial jurisdiction,the financial management mode in parent subsidiary corporations can be classified into the three kinds： the concentrated,the decentralized and the combined.Any enterprise in a group can reasonably distribute its internal financial jurisdiction and create the characteristic financial management mode by the estimation of the external environment,the competitive need and the internal organization structures.It is of practical significance to adopt the relative concentrated financial management to majority of enterprise groups in China.