基于财务管理要素结构的集团财务管理研究

Group Financial Management Based on the Element Structure of Financial Management

企业集团是经济体制改革下的新兴经济组织产物,其内部结构复杂,伴随着经济体制深入改革,我国的企业集团近几年来迅猛发展。企业集团的发展对于企业调整组织结构、改善产品结构十分有益,要将集团的功效发挥到极致,就必须完善集团内部管理机制,而财务管理作为内部管理的核心环节,管理机制是否健全关系到集团的整体效益甚至安危。但是,我国企业集团中显然存在诸多问题,通常企业集团的经营范围广、跨度大,因此集团财务管理较于企业管理要复杂很多,难度也随之增加。本文从我国集团财务管理中存在的问题出发,对财务管理的结构要素进行分析,从而为集团财务管理提供依据。

Enterprise group is emerging economic organization products under economic system reform, its internal structure is complex. With the deepening reform of economic system, China＇s enterprise group has a rapid development in recent years. The development of enterprise group is very useful for enterprises to adjust the organizational structure and improve product structure. In order to play the maximum effect of group, the internal management mechanism of group must be improved. Financial management as a core part in internal management, whether management mechanism is sound relates to the overall effectiveness even the safety of group. However, China＇s enterprise group has many problems; group＇s business usually has wide scope and large span, therefore, compared with group management, group＇s financial management is much more complex and difficult. This paper analyzes the element structure of financial management from the problems in the financial management of China＇s group, and provides reference for group＇s financial management.