企业集团财务管理模式研究

摘    要
现代企业制度的建立对企业集团的财务管理模式提出了更高的要求。现代企业的组织形式中重要的运营模式之一是多元化、多角化、集团化经营，并且日益呈现出大规模、跨国化、跨行业的经营趋势，越来越多的企业组合成企业集团，正走向成熟、走向世界。现代企业的上述特点，企业集团现行的财务管理模式提出了新的要求。如何对企业集团财务管理模式进行改进，是目前理论界普遍关注的问题，同时也是大型企业，特别是企业集团比较困惑和正在探索的问题之一。因此有必要对企业集团现有的财务管理模式优缺点进行比较分析，指出现行影响构建财务模式的因素，并结合企业集团面临的内外部环境，力图构建适合企业集团财务管理发展的财务管理模式，以期为集团财务管理问题的解决提供指导性建议。

关键词：企业集团；财务管理；集权式；分权式
Research on Modes of Financial Management in Enterprise Group
Abstract
   In recent years, the enterprise group's international competition and cooperation, the federation, the trend continues The international trend of China should not only strengthen enterprise group construction and development, but also must attach great importance to the management of enterprise group, to really improve the core competitiveness of the enterprise group Firstly expounds on the improvement of research value and significance, and to domestic and international financial management theory study is reviewed Secondly elaborated the concept of modern enterprise group and the characteristic, financial management concept and content, and analysis of financial management model enterprise group,namely the centralization, FenQuanShi,combining centralization and decentralization Finally constructs the new enterprise financial management mode, management mode under market economic system of enterprise financial.

Key words: Enterprise Group; Financial Administration; Centralized type; FenQuanShi

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