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资源调控与整合能力既是企业核心能力的集中反映,也是企业整体管理水平的综合体现。CFO作为组织实施公司财务战略的领导者,应在企业总体战略的统领下,以促进企业财务资源长期均衡有效的流转和配置为衡量标准,以资金筹划与使用方向为重点,来保持和提升企业的长期盈利能力,实现企业价值的不断增值。结合中国通用技术集团公司的财务管理实践,本文拟对CFO调控和整合企业财务资源的具体方法作一探讨。
The ability of resource regulation and integration is not only a concentrated reflection of the core competence of an enterprise, but also a comprehensive manifestation of the overall management level of an enterprise. As a leader in organizing and implementing the company’s financial strategy, the CFO should, under the guidance of the overall corporate strategy, take the long-term, balanced and effective circulation and allocation of financial resources of enterprises as the measurement standard and focus on the planning and use of funds to maintain and enhance the enterprise The long-term profitability, to achieve constant value-added business value. Combined with the financial management practices of China General Technology Corporation, this article intends to discuss the specific methods of CFO regulating and integrating the financial resources of enterprises.