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集权式财务管理体制是适合目前我国多数企业集团情况的一种财务管理体制,它主要通过集团母公司对子公司投融资决策权、资金管理权、收益分配权和资产处置权等重大权限的集中控制而获得较高的效率。企业集团可以通过完善集团组织机构、建立统一的财务信息系统、健全集团财务监控机制等途径构建这一体制,但在构建的过程中必须坚持市场化、灵活性、效率和相容原则。
The centralized financial management system is a kind of financial management system that suits the current situation of most enterprise groups in our country. It focuses on the central authorities such as the decision-making power, capital management right, income distribution right and assets disposal right of subsidiaries of the parent company Control and get higher efficiency. An enterprise group can build this system by improving its organizational structure, establishing a unified financial information system and improving the group financial monitoring mechanism. However, it must adhere to the principle of marketization, flexibility, efficiency and compatibility during its construction.