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随着我国经济的快速发展、市场竞争的日益加剧以及集团企业的规模扩张,对集团企业的内部运营与管理等提出了更高的要求。对此,各大集团企业都不同程度地采取了财务集中管理的措施,以加强财务管理与控制,提升财务监控能力,防范财务风险。本文首先对集团企业财务集中管理的模式进行了认识,并分析了其三种实现模式,最后就集团企业如何选择财务集中管理的模式进行了探讨。
With the rapid economic development in our country, the increasingly intensified market competition and the expansion of the scale of the group enterprises, higher requirements are put forward on the internal operation and management of the group enterprises. In response, all major group companies adopted measures for centralized management of finance to varying degrees in order to strengthen financial management and control, improve financial monitoring capability and prevent financial risks. Firstly, this article has realized the mode of group enterprise’s financial centralization management, analyzed its three kinds of realization mode, and finally discussed the group enterprise how to choose the mode of financial centralized management.