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一个企业集团的兴衰成败,很大程度上取决于集团的经营管理,而财务管理又是经营管理的中心环节,我国企业集团财务管理水平远远落后于先进国家水平,且已明显制约企业集团的发展步伐。因此,加强企业集团财务管理势在必行。企业集团化给财务管理带来一些新的问题,要解决此问题就要把集权与分权相结合起来,并以预算为中心,经营责任制为手段来管理好集团内部的财务管理。
The success or failure of an enterprise group depends largely on the operation and management of the group, and financial management is the central part of the operation and management. The financial management level of our country’s enterprise group lags far behind the advanced countries and has obviously restricted the The pace of development. Therefore, it is imperative to strengthen the financial management of enterprise groups. Corporate collectivization brings some new problems to financial management. To solve this problem, it is necessary to combine centralization and decentralization, and take budget as the center and management responsibility as a means to manage the financial management within the group.