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集约化管理是现代企业集团,提高效率与效益的基本趋向。通过集合人财物、管理等生产要素,进行统一配置,以节俭、约束、高效为价值趋向,从而达到降低成本、高效管理,获得可持续竞争的优势。而财务集约化管理是集约化管理的一部分,它主要围绕“五集中”(会计集中核算、预算集约调控、资金集中管理、资本集中运行、风险在线监控)、“六统一”(统一会计政策、统一会计科目、统一信息标准、统一业务流程、统一成本标准、统一组织体系),优化业务流程、完善标准体系、制定配套制度、增强财务管理控能力,提升运营效率和效益。作为中电投集团公司的区域二级分公司,按照集团公司对二级公司和三级单位“投资中心、利润中心、成本中心”的三级定位,二级公司又将如何具体来开展财务集化管理工作,达到整体效益的提升呢?本文主要从“五集中”来谈谈个人的观点。
Intensive management is a modern enterprise group, the basic trend to improve efficiency and effectiveness. Through the collection of production factors such as property and management, the Company will allocate resources in a unified manner and take frugality, restraint and efficiency as the value trends, so as to achieve the advantages of cost reduction, efficient management and sustainable competition. The intensive financial management is part of intensive management. It mainly focuses on the following five aspects: centralization of accounting, centralized budget control, centralized capital management, centralized capital operation, risk online monitoring, Unified accounting standards, uniform accounting standards, unified information standards, unified business processes, uniform cost standards and a unified organizational system), optimized business processes, improved the standard system and formulated supporting systems to enhance financial management control capabilities and enhance operational efficiency and efficiency. As the second-level regional branch of CPI, according to the three-level positioning of the second-level companies and third-level units “investment center, profit center and cost center ” of the group company, how will the second-level companies carry out the financial affairs Management, to enhance the overall efficiency of it? This article mainly from the “five concentrated” to talk about personal point of view.