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企业集团是适应市场经济和社会化大生产的客观需要而出现的一种经济联合体。企业集团管理的核心是财务管理,目前比较普遍的三种管理模式,既能发挥集团母公司财务调控职能,激发子公司的积极性和创造性,又能有效控制经营者及子公司风险。文章在分析了企业集团财务管理模式的基础上,从四个方面阐述了企业集团财务管理的实施途径,并作了如下的探讨。
Enterprise group is to adapt to the objective needs of the market economy and socialized large-scale production of an economic union. The core of enterprise group management is financial management. Currently, the three common management modes can not only exert the financial regulatory functions of the parent group of the group, stimulate the enthusiasm and creativity of the subsidiaries, but also effectively control the risks of the managers and subsidiaries. Based on the analysis of the financial management mode of the enterprise group, the article elaborates the ways of implementing the financial management of the enterprise group from four aspects and makes the following discussion.