集团财务中心建设对策浅析

Financial Centre Building of a Business Group

作为企业集团财务集中管控的一种模式,集团财务中心模式与传统的财务分立模式相比较,具有多重优势,如:通过财务中心建立统一的会计核算体系,可以发挥集团整体财务管控职能优势,实现资金的集中管理等。但是,集团财务中心在运营过程中不可避免的面临诸多风险,如财务集中管控存在盲区等内部控制风险,流动性风险、税务风险、法律风险等资金管理风险。因此,建议完善职能设置,健全财务中心内控体系;成立集团财务公司,规范资金管理,防范资金风险;明确内部交易涉税问题,合理规划,防范税务风险。

As to centralized financial control,group finance centre has much more advantages than traditional separate finance department.The finance centre can build a unified accounting system which will give full play to the advantage of overall financial control of the group,thus achieving centralized management of the group funds.However,the operation of the group finance centre will certainly encounter many difficulties-blind area of internal control,risks in fund liquidity,tax management and legal affairs.Therefore,the author suggests that functional department be more reasonably set up to complete the internal system of the centre,group Finance Corporation be established to regulate fund management and prevent funding risks,and internal tax-related transactions be clearly specified to prevent tax risks.