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集团化公司形态不仅表现为科层结构复杂,且管理幅度较宽。正因如此,如何优化公司内部的财务管理便成为需要认真面对的课题。从煤炭企业目前所存在的财务管理问题来说,则主要以管控资本循环为主。在构建合理化模式之前,还应在维护所有者权益和职工权益上进行思考,从而建立与之相对应的目标定位。之后,应在资金审计、资金统筹、资金监管、利润分配等4个方面进行模式构建。
The form of a group company is not only characterized by complicated bureaucratic structure but also wide management. For this reason, how to optimize the financial management within the company becomes a subject that needs to be seriously faced. From the current financial management problems existing in coal enterprises, the main control of capital circulation. Before building a rationalization model, we should also think about safeguarding the rights and interests of the owners and the employees so as to establish the corresponding target orientation. After that, we should carry out pattern construction in four aspects: fund audit, fund coordination, fund regulation and profit distribution.