多元化国有企业集团财务管控模式研究

Research on the financial control model of diversified state owned enterprise groups

国有企业是我国社会主义市场经济的主体,是国家经济的压舱石,在我国经济发展进程中做出了巨大贡献。随着改革开放的不断深入,尤其是我国加入WTO以后,国有企业在全球经济一体化的格局下加大重组整合力度,逐步向多元化大型企业集团方向发展。随着业务规模的扩大,国有企业集团资产规模与成员企业不断增加,对集团化管理的要求也不断提高。如何构建科学、高效的集团财务管控体系,选择与集团发展相适应的财务管控模式,成为多元化国有企业集团高质量发展过程中亟须解决的课题。

State-owned enterprises are the mainstay of China's socialist market economy,it is the ballast stone of the national economy,has made tremendous contributions in the process of economic development in our country.With the continuous deepening of reform and opening up,especially after China's accession to the WTO,state-owned enterprises have increased their restructuring and integration efforts in the context of global economic integration,gradually developing towards diversified large-scale enterprise groups.With the expansion of business scale,the asset size and member enterprises of state-owned enterprise groups are constantly increasing,and the requirements for group management are also constantly increasing.How to build a scientific and efficient group financial control system,and choose a financial control mode that is suitable for the development of the group,has become an urgent issue that needs to be solved in the high-quality development process of diversified state-owned enterprise groups.