试论我国集团公司财务管理体制改革

针对集团公司内存在的诸如规模效益不佳、重复投资、资金运营效率低下等问题,本文对集团公司的财务管理体制进行了深入研究,提出了构建以资金管理为中心,以财务结算中心为手段,集权为主、分权为辅的新型财务管理模式,从根本上转变财务管理理念,实施并完善相应的配套措施。

A Tentative Study about the Financial Management System Reform of the Enterprises

Along with the development of market economy and the reformation of the economic system, the enterprise, as a new form of company,develops rapidly. The questions appear such as bad scale benefit,redundant investment and low efficiency. This paper studies the finanacial management system of the enterprise, and suggests to construct new finanacial management pattern, which takes the fund management as the center, and takes the financial settlement as the method, and in which centralization overwhelms the discentralization. The financial mannagement method should be fundamentally changed and some necessary measures should be taken.