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企业集团是在我国经济体制改革中产生的一种新颖的经济组织。它随着改革开放的不断深入和建立社会主义市场经济的需要,近年来得到了迅速发展。企业集团的发展,对促进我国经济发展发挥了较好的作用,而要更好地发挥企业集团的作用,就必须加强企业集团的内部管理,财务管理是整个企业集团内部管理的一个方面,而且是企业集团内部的一项重要管理工作。本文试就企业集团内部有关财务管理的几个问题,谈点粗浅的看法。一、强化集团内部的产权联结纽带是搞好企业集团财务管理的基础
The enterprise group is a novel economic organization produced in the reform of China’s economic system. With the continuous deepening of reform and opening up and the need to establish a socialist market economy, it has developed rapidly in recent years. The development of enterprise groups has played a good role in promoting China’s economic development. To better play the role of enterprise groups, it is necessary to strengthen the internal management of enterprise groups. Financial management is an aspect of internal management of the entire enterprise group. It is an important management within the enterprise group. This article tries to discuss some of the issues related to financial management within the enterprise group and to discuss some of the superficial views. I. Strengthening the Internal Linkage of Property Rights within the Group is the Foundation for the Financial Management of the Enterprise Group