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企业集团是以一个企业为核心,以一个或几个企业为龙头,通过资本控股关系形成的法人经济联合体。建立以财务管理为中心的集团管理运行机制,规范集团母子公司管理运作,强化集团财务管理职能,是实现集团经营方针目标的基本保证。作为企业管理的重要组成部分,财务管理对企业的运行和发展具有非常重要的意义,为了推动企业更加有效地进行资金筹集、投资以及资金分配,从而提高企业的经济效益和综合实力,必须保证财务管理的正常良好运行,若财务管理出现问题会导致企业资金周转出现问题,严重影响企业的正常运行。
An enterprise group is a corporation of legal person and economy formed by taking one enterprise as the core and one or more enterprises as its leader through the capital holding relationship. Establishing a group management operation mechanism centered on financial management, standardizing the management operation of the parent companies and subsidiaries and strengthening the financial management functions of the Group are the basic guarantees for the realization of the Group’s operating objectives. As an important part of business management, financial management plays an important role in the operation and development of the enterprise. In order to promote more efficient fund-raising, investment and capital allocation so as to enhance the economic efficiency and comprehensive strength of the enterprise, it is necessary to ensure that the financial Management of the normal operation of good, if there are problems in financial management will lead to cash flow problems, serious impact on the normal operation of enterprises.