摘要
随着社会经济的发展和企业规模的不断壮大,企业经营过程中出现了很多问题,资金集中管理是随着集团公司的发展、企业财务管理职能的演进和不断变化产生的。本文主要针对结算中心模式、财务公司模式阐明集团公司资金集中管理的模式及发展方向,并通过分析农业银行及鞍钢公司的案例论述企业资金集中管理的作用。
With the social and economic development and the enterprise scale growing, business process appeared a lot of problems, centralized management of funds comes into being with the development of corporation and the evolution of corporate financial management functions and constant change.This paper mainly according to the mode of settlement center and financial company, clarifies fund centralized management pattern and the development direction of group companies, and through analyzing the cases of the Agricultural Bank and Anshan Iron and Steel Company, discusses the function of centralized management of enterprise funds.
出处
《价值工程》
2016年第18期53-54,共2页
Value Engineering
关键词
集团公司
资金集中管理
结算中心
财务公司
group company
centralized fund management
settlement center
finance company
