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集团公司对子公司财务管理的传统模式一般有两种:集中管理模式和分散管理模式。集中管理模式是集团对子公司的一切经济活动都完全加以控制,它约束了子公司的正常经营行为,使子公司不能充分发挥能动性;分散管理模式是将财务决策权全部下放给子公司,主要采用承包形式。显然上述两种极端的管理模式都不能完全满足出版集团公司对子公
Group companies on the financial management of subsidiaries generally have two traditional modes: centralized management mode and decentralized management mode. The centralized management mode is that the Group completely controls all the economic activities of its subsidiaries and it restricts the normal operation of its subsidiaries so that the subsidiaries can not give full play to their initiative. The decentralized management mode totally delegates the financial decision-making power to subsidiaries, mainly Using the contract form. Obviously the above two kinds of extreme management modes can not completely satisfy the publication group company to the son