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企业集团公司的财务管理体制主要涉及母子公司之间重大财务决策权限的划分,包括对外筹资权、投资决策权、营运资金控制权等。企业集团在财务管控模式的选择时,必须充分考虑不同产业、管理层次、地区的企业的不同情况,合理处理集权与分权的关系,真正调动集团各层次成员企业的积极性和创造性,保证企业集团发展规划和经营战略的顺利实施,因此财务管控模式因行业、因企业而异。
The financial management system of enterprise group companies mainly involves the division of major financial decision-making authority between parent and subsidiary companies, including the right of foreign fund-raising, investment decision-making power and working capital control. In the choice of financial management and control mode, enterprise groups must fully consider the different situations of enterprises in different industries, management levels and regions, properly handle the relationship between centralization and decentralization, and truly mobilize the enthusiasm and creativity of member companies at all levels of the enterprise to ensure that enterprise groups Development plan and business strategy, the mode of financial control and management varies from one industry to another.