|
|
企业集团财务管理模式的探讨
随着社会经济的迅速发展,我国企业集团化趋势越来越明显。企业集团财务管理模式是指在企业集团整体管理框架内，为实现企业集团财务目标而设计的财务管理模式、管理机构及组织分工等要素的有机结合，是企业集团在其财务活动中所形成的标准样式及制度化，具体来讲是指企业集团在资金筹集、运用、收回、分配等过程中对财务目标、财务环境、财务组织、财务观念、财务制度、财务战略等要素的综合反映。企业集团必须在其内部建立相适应的财务管理模式，推动企业集团财务管理规范化、科学化，以提高企业集团的经济效益和核心竞争力，有着重要的意义。本文通过对企业集团财务管理模式的相关问题的分析研究，阐述了企业集团财务管理模式的相关理论，提出了企业集团财务管理模式的不同的合理的选择，以提高企业集团的核心竞争能力，有着十分重要意义。
关键词：企业集团；财务管理；管理模式
With the rapid development of social economy, the trend of enterprise groups increasingly evident. Enterprise group financial management mode refers to the combination of within the overall management framework of enterprise group, to achieve enterprise group financial goals and design financial management, administration and organizational division of labor and other elements of the enterprise group in its financial activities in the form of standard style and institutionalized, specifically refers to the business groups in fund raising, use recover, distribution of a comprehensive reflection of the process of financial objectives, financial environment, financial organizations, financial concepts, financial system, financial strategy and other factors. Enterprise groups must adapt to establish in its internal financial management model to promote enterprise group financial management standardization, scientific and business groups to improve economic efficiency and core competitiveness of great significance. Through analysis and study of issues related to enterprise group financial management model, and expounded the theory of enterprise group financial management model, proposed different rational choice enterprise group financial management mode, in order to improve the Group's core competitiveness, has very important.
Keywords: Enterprise Group; financial management; management
目 录
