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随着市场经济的发展,一些企业集团通过自身的不断努力,采用整合投资、上市、内部改组等手段,内部具有独立法人资格的子公司不断增加,形成了大量具有母子公司的企业组织形态。子公司与原公司集团在很多方面存在区别,尤其是在财务、人事、内部制度和生产经营等方面,具有很强的独立性。母子公司财务模式的选择受多种因素的影响,本文简要从外部环境、企业发展战略、财务管理水平等方面分析母子公司财务管理体制模式选择时的主要影响因素。
With the development of market economy, some enterprise groups, through their continuous efforts, have adopted such means as integration of investment, listing and internal restructuring, and the number of subsidiaries with independent legal personality has been continuously increased, forming a large number of enterprises and organizations with parent-subsidiary companies. There are many differences between a subsidiary and the original company group, especially in terms of finance, personnel, internal system and production and operation, etc. It has strong independence. The choice of the parent-subsidiary’s financial model is influenced by many factors. This article briefly analyzes the main influencing factors in the selection of the parent-subsidiary’s financial management system model from the external environment, enterprise development strategy and financial management level.