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集团公司的投资活动关系着整个集团公司内企业的生死存亡和发展态势。对投资活动的管理是否有效标志着整个集团公司的管理水平,也是各个集团公司所面临的难以解决又不得不解决的问题。我国对于集团公司财务管理模式的研究主要有三种观点,即集权式、分权式以及分权与集权相结合的财务管理模式。如何分配、制约及控制集权与分权的程度,是一个值得深入探讨的问题。“归核化”(Refocusing)的原意是摄影术语“重新聚焦或再
Group company’s investment activities related to the life and death of the entire group of companies and development trend. Whether the management of investment activities are effective indicates the management level of the entire group company is also a problem that every group company faces that is difficult to be solved and has to be solved. There are mainly three kinds of viewpoints about the financial management mode of the group company in our country, that is, the centralized management, the decentralized management and the financial management combined with decentralization and centralization. How to allocate, control and control the degree of centralization and decentralization is a question that deserves further discussion. The original meaning of “Refocusing” is the photographic term “refocusing or re-enactment.”