论文部分内容阅读
企业集团是市场经济高度发展产生的一种组织形式,创新集团财务管控模式是集团经营管理的重要组成部分,处于核心地位,它贯穿于生产经营的全过程,关系到集团的生存和发展。在调研陕西六家大型企业集团化财务运作的基础上,以延长石油集团、陕西煤化集团为例,重点研究其财务管控新模式及运作机制实施经验,旨在为相关集团完善财务管控模式,提升企业价值,规避潜在的财务风险提供示范。
Enterprise group is an organizational form resulting from the highly developed market economy. Innovative group financial management and control mode is an important part of group management and operation. It plays a central role. It runs through the whole process of production and operation and affects the existence and development of the group. Based on the investigation of the collectivized financial operation of six large-scale enterprises in Shaanxi Province, taking Yanchang Petroleum Group and Shaanxi Coal Chemical Group as an example, the paper focuses on the experience of implementing its new financial management and control mechanism and operating mechanism, aiming at improving the financial management and control mode of relevant groups, Business value, to avoid potential financial risk to provide a model.