摘要
由于企业集团治理结构的多级法人制的存在,企业集团的财务关系呈现与单一法人制企业不同的特点。很多企业集团在财务控制中面临如何正确处理集权与分权的困惑。据此提出了集成化财务管理模式的概念,而且进一步针对其具体构建内容进行设计。
As the enterprise group＇s multi-level legal person system,the financial relationship of enterprise group presents different characteristics with enterprises with single legal person system.Many enterprise groups face the confusion of centralization and decentralization in financial control.Accordingly,this paper proposed the concept of integrated financial management model,and further designed for their specific construction content.
出处
《价值工程》
2010年第16期43-44,共2页
Value Engineering
关键词
企业集团
集成化
财务管理模式
enterprise group
integration
financial management mode
