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论企业集团的财务管理模式的选择
论企业集团的财务管理模式的选择
[摘要] 随着资本经营和资本扩张的不断深化，母子公司的管理模式，已日益成为现代企业经营的1个重要的组织形式。在母子公司体制下，如何强化母公司对子公司的管理，尤其是财务的管理，已成为亟待解决的1个实际问题。而有效的强化企业集团的财务管理，首先就是选择1套与企业集团相适应的财务管理模式。本文首先介绍了企业集团的含义及其财务管理特征；然后论述了企业集团财务管理模式的分类及其进行选择的依据；最后从我国企业集团的开展现状出发，分析了我国企业集团应选择权力相对集中财务管理模式。 [关键字] 企业集团 财务管理模式 集权 分权 选择 Abstract : With the constant promotion of the capital management and capital expanding，the management modes of the parent pany and subsidiary pany have already bee an important organizational form in modern enterprises operation day by day. Under the system of parent pany and its subsidiaries, how to strengthen the management to the subsidiary of parent pany, especially the financial management, bees a practical problem solved to wait. To effectively strengthen the financial administration of enterprise group，to choose a set of financial management modes in conformity with enterprise group at first. This text has introduced the meaning of the enterprise group and financial administration characteristic at first; then described the classification of the financial management
mode of enterprise group and the causes that why choose this kind of financial management mode; last analyzed that our country enterprise group should choose a financial management mode which power is relatively concentrated aording to the development reality of our country enterprise group. Keywords: enterprise group financial management mode centralization of power fraction of power choice
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2022-04-26
