企业集团财务体制论

On the Business Conglomerates in the Finance System

企业集团财务体制是集团财务制度的核心部分，合理配置财权是构建集团财务体制的关键内容。在财权配置中，集团各层级财务主体及公司治理结构中的各权力组织扮演着不同的角色。母、子公司的财权配置决定着集团财务体制的类型，各类企业集团都有其相应的体制模式。应赋予母公司财务总监公司财务及战略的职能，并设立相应的职能管理机构。

The business conglomerates in the finance system is the core part of the conglomerates. A rational distribution of finance rights is the key content of establishing conglomerates in the finance system. The main bodies of finance conglomerates at different levels and every power organizations in the company administrative structures play respective roles.The finance right distributions of the parent and subsidiary companies determine the conglomerates types and each has its own relevant system models. We should entrust the general finance inspectors of the parent of companies with the managing functions of company's finance and strategy, and establish the relevant institutes of function managements.