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企业集团是随着我国改革开放的进程而衍生出的一种新的经营模式。有效的企业集团财务管理模式的选择和制定,关系到企业集团经营管理的正常顺利和效能发挥。 一、建立出资人财富最大化的财务管理制度 企业集团是一个由多个法人构成的企业联合体。其中母企业是企业集团的管理总部,处于企业集团“金字塔”的顶端,它是企业集团的核心企业。在企业集
Enterprise group is a kind of new business mode which is derived along with the reform and opening up of our country. The effective choice and formulation of the financial management mode of the enterprise group is related to the normal operation and efficiency of the operation and management of the enterprise group. First, the establishment of investor wealth to maximize the financial management system Enterprise Group is a corporate body formed by a number of legal persons. Among them, the parent enterprise is the management headquarters of the enterprise group and is at the top of the “pyramid” of the enterprise group, which is the core enterprise of the enterprise group. Set in business