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我国集团企业普遍存在财务管理不完善的问题,由于集团企业发展历程较短和旧的体制束缚,缺乏集团运营经验,管控方式不成熟,没有建立起贯穿母子公司的财务监控机制,监管不到位,监督力度不足。母公司不能从整体发展的战略高度统一安排集团公司的投资、融资活动,弱化了集团整体优势,这些状况将会阻碍集团企业的持续发展。只有通过对集团财务管理权力的合理分配,保障集团资源的充分有效利用,才能确保企业战略目标的实现。
Due to the short development history of the group enterprises and the old system constraints, the lack of group operation experience, immature regulation and control methods, failure to establish a financial monitoring mechanism throughout the parent-subsidiary companies and the lack of supervision and control, Insufficient supervision. The parent company can not unify the investment and financing activities of the group companies from the overall development strategy and weakens the overall advantages of the group. These conditions will hinder the sustainable development of the group enterprises. Only through the rational allocation of the Group’s financial management power to ensure the full and effective utilization of the Group’s resources can we ensure the realization of the strategic objectives of the enterprise.