论文部分内容阅读
随着我国市场经济的不断发展和完善,特别是加入WTO后,我国企业面临着国内和国际市场的双重竞争,企业经营者的危机意识越来越强烈,企业集团化运作越来越成为当前企业规避市场风险、获取更大市场收益的一个必然趋势。企业经过自身壮大发展、多元收购、兼并、重组等方式形成集团化企业,新企业集团以综合的企业实力、资本整合和运营能力、掌握核心技术、营销能力等方面具有相当优势,增强了盈利能力和参与市场竞争的能力,为实现发展战略目标奠定了基础。然而如何管理集团、发展集团、实现企业集团的发展战略,实现企业集团整体收益最大化,作为企业集团内部管理重要组成部分的财务管理将发挥着非常重要的作用。笔者参考了国内外一些成功的企业集团的管理经验,结合自身实际,就如何加强企业集团的管理作如下探讨。
With the continuous development and improvement of China’s market economy, especially after China’s accession to the WTO, Chinese enterprises are faced with the dual competition in the domestic and international markets, the crisis awareness of the business operators is getting stronger and stronger, and the operation of the enterprise groups becomes more and more the current enterprise Avoid the market risk, access to greater market returns an inevitable trend. The enterprise forms a group enterprise through its own growth, diversified acquisition, merger and reorganization. The new enterprise group has considerable advantages in terms of comprehensive enterprise strength, capital consolidation and operation ability, master of core technology and marketing ability, and enhances profitability And their ability to participate in market competition, laid the foundation for achieving the strategic goal of development. However, how to manage the group, develop the group, realize the development strategy of the group, and maximize the overall income of the group, will play a very important role in the financial management as an important part of the internal management of the group. With reference to the management experience of some successful enterprise groups at home and abroad, the author makes the following discussion on how to strengthen the management of enterprise groups in light of its own reality.