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論企業(yè)集團(tuán)的財(cái)務(wù)管理模式的選擇
畢業(yè)論文
論企業(yè)集團(tuán)的財(cái)務(wù)管理模式的選擇
[摘要] 隨著資本經(jīng)營(yíng)和資本擴(kuò)張的不斷深化，母子公司的管理模式，已日益成為現(xiàn)代企業(yè)經(jīng)營(yíng)的1個(gè)重要的組織形式。在母子公司體制下，如何強(qiáng)化母公司對(duì)子公司的管理，尤其是財(cái)務(wù)的管理，已成為亟待解決的1個(gè)實(shí)際問(wèn)題。而有效的強(qiáng)化企業(yè)集團(tuán)的財(cái)務(wù)管理，首先就是選擇1套與企業(yè)集團(tuán)相適應(yīng)的財(cái)務(wù)管理模式。本文首先介紹了企業(yè)集團(tuán)的含義及其財(cái)務(wù)管理特征；然后論述了企業(yè)集團(tuán)財(cái)務(wù)管理模式的分類(lèi)及其進(jìn)行選擇的依據(jù)；最后從我國(guó)企業(yè)集團(tuán)的發(fā)展現(xiàn)狀出發(fā)，分析了我國(guó)企業(yè)集團(tuán)應(yīng)選擇權(quán)力相對(duì)集中財(cái)務(wù)管理模式。
[關(guān)鍵字] 企業(yè)集團(tuán) 財(cái)務(wù)管理模式 集權(quán) 分權(quán) 選擇
Abstract : With the constant promotion of the capital management and capital expanding，the management modes of the parent company and subsidiary company have already become an important organizational form in modern enterprises operation day by day. Under the system of parent company and its subsidiaries, how to strengthen the management to the subsidiary of parent company, especially the financial management, becomes a practical problem solved to wait. To effectively strengthen the financial administration of enterprise group，to choose a set of financial management modes in conformity with enterprise group at first. This text has introduced the meaning of the enterprise group and financial administration characteristic at first; then described the classification of the financial management mode of enterprise group and the causes that why choose this kind of financial management mode; last analyzed that our country enterprise group should choose a financial management mode which power is relatively concentrated according to the development reality of our country enterprise group.
Keywords: enterprise group financial management mode centralization of power fraction of power choice
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