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对企业集团来说,资金控制涉及集权与分权的管理体制,也就是在企业集团内部所属各子公司或分部是否有资金使用决策权、经营权。由于资金控制的目标是防止企业发生支付危机,更好地组织和运用资金,并通过现金流动有效控制企业的经营活动和财务活动,获取最大收益,所以,资金控制的集权与分权的程度、集团组织设计的变化、战略等,都会影响现金流入和流出的平衡,影响企业集团经营和财务活动的效率。因此,确立什么样的资金控制模式在企业集团中就显得至关重要。
For enterprise groups, the control of funds involves the management system of centralization and decentralization, that is, whether the subsidiaries or branches within the enterprise group have the funds to use decision-making power or management right. Since the goal of capital control is to prevent enterprises from paying a crisis, to better organize and use funds, and to effectively control the business activities and financial activities of enterprises through cash flow so as to obtain the maximum benefits, the degree of centralization and decentralization of funds control, Changes in organizational design, strategy, etc., will affect the balance of cash inflows and outflows and affect the efficiency of business operations and financial activities of the enterprise group. Therefore, the establishment of what kind of capital control model in the enterprise group is crucial.