论文部分内容阅读
在现代企业财务管理中,企业集团资金管理占据了重要的位置,集团“资金池”的作用越来越明显,并成为推动企业集团可持续健康发展的关键因素。目前,我国绝大多数企业集团都采取了资金集中管理的方式,这种方式不仅提高了资金的使用效率,而且还可以充分发挥内部融资功能。本文分析了企业集团资金管理存在的问题,并进行了企业集团资金管理途径的探索,旨在进一步加强企业集团资金的集中管理。
In the modern enterprise financial management, the capital management of the enterprise group occupies an important position. The role of the group “capital pool ” becomes more and more obvious, and becomes the key factor to promote the sustainable and healthy development of the enterprise group. At present, the vast majority of enterprise groups in China have adopted a centralized management of funds, this approach not only improves the efficiency of the use of funds, but also can give full play to the internal financing function. This article analyzes the existing problems of enterprise group fund management and explores the ways of enterprise group fund management so as to further strengthen the centralized management of enterprise group funds.