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集团公司是现代企业发展到一定程度形成的具有更大规模的公司形式,不仅有更大的经营项目,更多的员工、更广阔的市场,在财务管控上也面临更大的挑战。而企业在财务管理上容易出现管理理念落后、缺乏规范的监督体制、内部利益冲突、人员能力不足等问题。因此,需要选择合适的财务管控模式很重要,集权亦或是分权,掌握分权或集权的度,这样才能进一步加强企业集团财务管理。本文以东方集团有限公司的企业财务管控模式的选择为例,进行了初步探讨。
Group companies are developed to a certain extent, the formation of a larger-scale company forms, not only larger business projects, more staff, a broader market, the financial management and control also face greater challenges. In the financial management, enterprises tend to have problems such as backward management concepts, lack of a standardized supervision system, internal conflicts of interest and lack of staff capacity. Therefore, it is very important to select the proper financial control mode. The centralized or decentralized system can also control the degree of decentralization or centralization in order to further strengthen the financial management of enterprise groups. In this paper, Eastern Group Co., Ltd., the choice of enterprise financial management mode as an example, conducted a preliminary discussion.