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企业集团实则是一个具备较强竞争力的跨地区、跨行业、跨所有制的法人联合体,其表现出的各种经营特征,以及其自身财务管理出现的诸多缺陷,使得现代企业集团财务集中管理模式应运而生并日益流行。现代企业集团财务集中管理包含了会计集中核算、资金集中管理、全面预算管理、全面成本管理、信息集中管理等内容,企业集团在推行财务集中管理的过程中,应积极构建集权型集团公司财务管理体制、强化资金集中统一管理、全面推进预算管理、推行财务总监委派制、实行网络财务管理等。
In fact, an enterprise group is a corporation with cross-region, cross-industry and cross-ownership with comparatively strong competitiveness. The various operating characteristics shown by the enterprise group and its many deficiencies in its own financial management make the centralized management of the modern enterprise group financial Mode came into being and become increasingly popular. Centralized financial management of modern enterprise groups includes centralized accounting, concentrated capital management, comprehensive budget management, comprehensive cost management and centralized information management. In the process of centralized management of financial enterprises, enterprise groups should actively construct the financial management of centralized group companies System, strengthen centralized management of funds, promote budget management in an all-round way, implement the CFO appointment system and implement network financial management.