一、外贸企业集团财务管理现状(一)在财务管理体制上,公司执行集权和分权相结合的管理原则。各二级单位内部独立核算,并定期向公司总部编报会计报表。对于集团发展规划、对外投资、进出口贸易、主要原材料采购、收益分配等方面,坚持集权管理、统一管理。对于下属子公司和紧密层企业的具体生产经营,采取分权管理,由企业自主经营、自负盈亏。(二)在财务机构和人员设置上,各二级单位成立财会科,行政关系隶属二级单位,并由其管理和核发工资、奖金及其他补助;业务上按公司规定的职权范围,行使财会职能,并 I. Status of Financial Management of Foreign Trade Enterprise Groups (I) In the financial management system, the Company implements the management principles of combining centralization and decentralization. Each secondary unit internal accounting independently, and regularly compiled to the corporate headquarters accounting statements. For group development planning, foreign investment, import and export trade, the procurement of raw materials, income distribution, adhere to the centralized management, unified management. For the subordinate subsidiaries and close-to-specific production and management of enterprises, to take decentralized management by the enterprises to operate their own profits and losses. (2) In the setting of financial institutions and personnel, all secondary units set up the accounting department and the administrative relations are subordinate to the second-level units and manage and issue salaries, bonuses and other subsidies in accordance with the terms of reference prescribed by the company; Function, and