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我国经过30年改革开放的发展,已经形成了许多具有一定规模的企业集团,企业集团正在成为经济发展的重要生力军。财务管理是集团管理的核心,这将直接决定企业集团的兴衰成败。由于信息化管理的理念和方法日趋成熟,企业集团投资规模的扩张和投资层次的延伸,传统的财务管理模式已难以适应市场和经济发展的需求。因此,如何选择合适的财务管理模式,已成为我国企业集团发展过程中亟待解决的核心问题,也是我国财务研究理论界面临的一个迫切问题,具有重要的理论与现实意义。
After 30 years of reform and opening up, China has formed many enterprise groups with a certain scale. Enterprise groups are becoming an important new force in economic development. Financial management is the core of the group management, which will directly determine the success or failure of the business group. Due to the maturity of the concept and method of information management, the expansion of investment scale of enterprises and the extension of investment level, the traditional financial management mode has been difficult to meet the needs of market and economic development. Therefore, how to choose a suitable financial management mode has become a key issue to be solved urgently in the development of Chinese conglomerates, and is also an urgent problem faced by China’s financial research theory community, which has important theoretical and practical significance.