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目前企业财务管理多被认为是企业经营活动的一个结点,财务主要参与企业经营活动的事后控制过程,这种认识低估了企业财务管理对集团发展的重要性。如何提升企业财务管理层级,由事后控制向事前控制和提供决策支持转变,实现与集团战略及资源相匹配的财务管理战略,笔者总结出几点思考与大家一起分享。
At present, the financial management of enterprises is mostly regarded as a node of the business activities. The main financial participation in the post-control process of the business activities of the enterprises underestimates the importance of corporate financial management to the development of the group. How to enhance the level of corporate financial management, from ex-post control to ex ante control and provide decision-making support to change, to achieve with Group strategy and resources to match the financial management strategy, I summed up a few thoughts and share with you.