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企业集团公司的财务机构担负着整个集团的筹资、投资、资金的分配和运用的重任。基于企业集团经济实体多重化、经济决策多层次化、关联交易经常化等特点,集团的财务管理应严格遵循独立性、权力制衡、成本效益、全面性、权威性等原则实施开展工作,本文从集团财务管理含义、作用、现状、改进措施等方面加以分析,希望能给企业集团财务管理提供有用意见,为更多致力于研究集团企业管理者起到抛砖引玉的作用。
The finance organization of the enterprise group company shoulders the heavy responsibility of the group’s fund-raising, investment and fund allocation and utilization. Based on such characteristics as the diversification of economic entities in an enterprise group, the multi-layered economic decision-making and the regularization of related party transactions, the Group’s financial management should strictly abide by the principles of independence, balance of power, cost-effectiveness, comprehensiveness and authority. Group Financial Management meaning, role, status quo, improvements and other aspects to be analyzed, hoping to provide useful advice to the financial management of enterprise groups, more dedicated to the study of the group managers play a pioneering role.