集团类企业财务管理提升“归母利”的策略研究

Research on the Strategy of Financial Management of Group Enterprises to Increase the Net Profi t Attributable to the Parent Company

站在母公司所有者的角度,结合企业财务管理的目标,提升归属于母公司所有者的净利润,是企业集团长远健康发展的基石。从企业集团整体角度考虑,提升归母利有利于企业集团长期健康发展。企业集团从增强集团管理活力、增加集团利润总额、充分利用财税政策扶持等方面发力,综合运用多种手段,不断提升归母利。本文围绕财务管理目标、归母净利润的来源、提升归母净利润的措施等进行了深入的探讨。

From the perspective of the owner of the parent company,combined with the goals of corporate fi nancial management,to increase the net profi t of the owner of the parent company is the cornerstone of the long-term healthy development of the enterprise group.From the perspective of the enterprise group as a whole,increasing the net profi t of the owner of the parent company is conducive to the long-term and healthy development of the enterprise group.The enterprise group has made efforts to enhance the vitality of group management,increase the total profi t of the group,make full use of fi nancial and taxation policy support,etc.,and use a variety of methods to continuously improve the net profi t of the parent company.This article has conducted an in-depth discussion on the fi nancial management objectives,the source of the parent company's net profi t,and measures to increase the parent company's net profi t.