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企业集团的资金集中管理,其基本含义是将整个集团的资金集中到集团总部,由总部统一调度、管理和运用。通过资金的集中管理,企业集团可以实现整个集团内的资金资源整合与宏观调配,提高资金使用效率,降低金融风险。资金集中管理主要是指现金收支两条线:各子公司销售回笼资金由网上银行系统自动从子公司在商业银行的账户划入其在财务公司账户;各子公司所有预算内资金支出经集团公司财务会计部审核批准后,从子公司财务公
The centralized management of enterprise group funds, its basic meaning is to focus the entire group of funds to the headquarters of the group, unified by the headquarters scheduling, management and use. Through the centralized management of funds, enterprise groups can realize the integration and macro-adjustment of financial resources within the entire group, improve the efficiency of capital utilization and reduce financial risks. The centralized management of funds mainly refers to the two lines of cash receipts and payments: the return of funds sold by subsidiaries is automatically credited to the account of the finance company by the online banking system from its subsidiaries in the accounts of commercial banks; all budget expenditures of all subsidiaries are distributed through the Group After examination and approval of the company’s financial and accounting department, the financial company from the subsidiary