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随着经济全球化的加深和现代企业制度的建立,集团企业在构建财务管理体制时应充分考虑环境的变化,应将创新思维融入到构建的过程中。同时,应考虑财务管理体制设计在集团企业中的作用,根据集团企业组织结构、经营规模与发展阶段选择财务管理体制,平衡好集权与分权的限度,不断创新、调整与完善财务管理体制。
With the deepening of economic globalization and the establishment of a modern enterprise system, the group enterprises should fully consider the environmental changes in the construction of the financial management system, and should incorporate innovative thinking into the construction process. At the same time, we should consider the function of the financial management system design in the group enterprises, select the financial management system according to the organizational structure, scale of operation and stage of development of the group enterprises, balance the limits of centralization and decentralization, and constantly innovate, adjust and improve the financial management system.