兼并重组背景下的大型煤炭企业集团财务管控体系构建

Construction of financial management & control system of large-scale coal enterprise group under the background of merging and reorganization

大型煤炭企业集团经营范围广,产业链条长,跨区域、跨行业实施兼并重组现象比较普遍,做好财务管控工作就显得更加重要。提出大型煤炭企业集团应实施财务集中管控,以"保障资金、控制风险、提高效率"为主线。在此基础上,以F集团公司为例,构建包括融资管理、投资管理、预算控制和保障措施在内的财务管控体系,推进集团财务活动规范有序、健康高效。

Large-scale coal enterprise group has wide business range,long industrial chain and cross-regional,cross-industry merging and reorganization.Financial management control becomes more important.This paper points that large-scale coal enterprise group should implement centralized finance,and treats ＇ensuring funds,controlling risk,and improving efficiency＇ as main line.Then,Using F Group as example,it constructs a complete system including financing management,investing management,budgeting management and supporting measures.It would promote financial activity orderly and efficient.