摘要
有效的财务管控提高资金利用率为企业集团整体的财务战略的实现提供保证,在整个企业集团的经营活动中进行有效的监督和控制。本文提出了当前企业集团在财务管控中战略方向偏离、预算不全面、财务信息不及时、绩效考核指标不完善的问题,以实际集团为例,展示这些问题的具体表现形式及危害。并针对这些问题提出以下解决措施:完善财务战略方针,让其具有竞争优势、各部门配合制定监督预算、对财务运行情况重点监督、结合行业完善绩效考核指标,为有财务管控问题的企业集团提供借鉴。
Effective financial control and improvement of capital utilization rate provide guarantee for the realization of the overall financial strategy of the enterprise group,and effectively supervise and control the business activities of the entire enterprise group.This paper puts forward the problems of deviation from the strategic direction,incomplete budget,untimely financial information,and imperfect performance evaluation indicators in the financial control of enterprise groups,and takes the actual group as an example to show the specific manifestations and harms of these problems.In response to these problems,the following solutions are proposed:improve the financial strategic policy to make it have a competitive advantage,cooperate with various departments to formulate supervision budgets,focus on supervising financial operations,and improve performance evaluation indicators in combination with the industry,so as to provide reference for enterprise groups with financial control problems.
作者
陈秋萍
Qiuping Chen(Evergrande School of Management,Wuhan University of Science and Technology,Wuhan,Hubei,430070,China)
关键词
母公司
子公司
财务管控
Parent Company
Subsidiary Company
Financial Control