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企业集团的财务共享措施是经济全球化大趋势下的一种财务管理模式,它的广泛应用,正说明了其对企业内部精细化管理和标准化财务流程的重大推进作用。然而,许多企业集团至今还未能完全克服实施财务共享所面临的系列问题,因而实施财务共享的效果并不显著。文章在对企业集团财务共享概念的阐述基础上,分析了其实施过程中的影响因素,并提出了笔者的建议,以期对企业集团的发展有一定的启示作用。
The financial sharing measures of enterprise groups are a kind of financial management mode under the general trend of economic globalization. Its extensive application shows that it has greatly promoted the fine management and standardization of financial processes in the enterprise. However, many enterprise groups have so far failed to completely overcome the series of problems in implementing financial sharing, so the effect of implementing financial sharing is not significant. Based on the elaboration of the concept of financial sharing in enterprise groups, the article analyzes the influencing factors in the process of its implementation and puts forward the author’s suggestions in the hope of enlightening the development of enterprise groups.