摘要
实施财务集中控制对企业集团意义重大,为实施财务集中控制的方法,企业集团的“集权”与“分权”要适当结合,要实行财务总监制度与全面预算管理,统一企业集团财务会计制度,建立集中的资金管理系统,利用互联网技术进行财务集中控制,规范企业集团的财务报告制度,完善企业集团的内部审计制度。
The practice of financial centralized control has important signific ance for enterprise group. In order to carry out the method of financial central ized control, enterprise group should make proper combination of “centralizatio n”and “decentralization”, put in practice the financial chief inspector syste m and overall budget management, unify the financial accounting system of enterp rise group, establish centralized funds management system, utilize Internet tech nique to make the financial centralized control, regulate the financial report s ystem of enterprise group, and perfect the internal audit system of enterprise g roup.
出处
《科技情报开发与经济》
2004年第5期213-214,共2页
Sci-Tech Information Development & Economy
关键词
财务集中控制
财务总监制度
全面预算管理
财务会计制度
资金管理系统
财务报告制度
内部审计制度
financial centralized control
financial chief inspector system
ov erall budget management
financial accounting system
funds management system
f inancial report system
internal audit system
