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在全球经济一体化程度日益增强的今天,集团企业在其中发挥了重要的作用,与此同时集团企业也要面对日趋激烈的市场竞争。集团企业若想在市场竞争中战胜对手,从而实现其价值最大化的经营目标,应该不断的调整内部管控体制,从而适应市场的不断变化。集团企业的内部管控体制中,财务管控体制是较为重要的一个环节。本文将在集团企业战略视角下,通过对财务管控模式特点的分析,进而提出集团财务管控模式的建设策略。
With the increasing degree of global economic integration, the group enterprises play an important role in them, meanwhile the group enterprises also face the increasingly fierce market competition. If the group enterprise wants to defeat its competitors in the market competition so as to realize the business objective of maximizing its value, the internal control system should be constantly adjusted so as to adapt to the ever-changing market. In the internal control system of the group enterprise, the financial control system is a more important link. This article will analyze the characteristics of financial management and control mode from the perspective of corporate strategy, and then put forward the construction strategy of the group financial management and control mode.