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随着企业资本积累与资产积累的进程,扩张往往成为必然。在市场经济中,企业分支机构的增加,二级机构作为由总公司控股的机构,其经营的好坏直接影响到公司的整体效益,关系着企业的生存命脉。本文从二级机构和总公司的关系入手,分析了二级机构财务管理的现状,最后从纵向和横向上指出了完善二级机构财务管理的几点建议。
With the accumulation of corporate capital and asset accumulation process, the expansion has often become inevitable. In the market economy, the increase of branches of enterprises and the secondary institutions as the institutions controlled by the parent company have a direct impact on the overall efficiency of the company and the vital lifeline of the enterprise. This article starts with the relationship between the secondary agencies and the head office, analyzes the status quo of the financial management of the secondary agencies, and finally points out several suggestions on how to improve the financial management of the second-tier institutions from the vertical and horizontal perspectives.