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目前,大多数企业集团已经或正在建立财务结算中心,旨在加强企业管理,提高经济效益。但是,有一些人认为“它只是集团内部企业的资金调剂中心”,以致妨碍了结算中心作用的正常发挥。笔者认为,要充分发挥财务结算中心的作用,必须纠正这种片面观点。首先,应该承认,企业集团财务结算中心能在短期内为集团内部某个企业调剂到一定数量的资金,以解其燃眉之急。但如果有一家企业不能按时履约,就会产生“内三角债”。这一点与银行信贷相比,其影响只是程度上的不同,并没有质的差别。其次,企业集团财务结算中心,既是集团企业内部的服务中心,又是管理中心。这是财务结算中心的重要职
At present, most enterprise groups have established or are in the process of establishing a financial settlement center to strengthen enterprise management and increase economic efficiency. However, some people think that “it is only a fund adjustment center for internal companies of the group”, which hinders the normal functioning of the settlement center. The author believes that in order to give full play to the role of the financial settlement center, we must correct this one-sided view. First of all, it should be admitted that the financial clearing center of the enterprise group can adjust a certain amount of funds for an enterprise within the group in the short term to solve its urgent needs. However, if there is a company that fails to perform on time, it will generate “internal triangle debt.” Compared with bank credit, this effect is only a difference in degree and there is no qualitative difference. Second, the financial settlement center of the enterprise group is not only the service center but also the management center of the group companies. This is an important position in the financial settlement center