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目前大多数集团正处于财务核算到财务管理的升级阶段,集团集权式财务管理是一种必然选择。集团企业在生产经营过程中,资金管理能起到保障正常运营与长足发展的指向。资金、预算、财务集中运营的管理模式逐步成熟。集权式的集团财务集中管理的优势日益突出。企业的发展既要靠自身的积累又要靠外部投资注资,企业合理的融资结构应由内部融资和外部融资共同构成。本文从分析集团企业财务集中管理的必然趋势入手,进一步阐述融资管理的方法。
At present, most of the groups are in the process of financial accounting to the upgrading of financial management. The centralized financial management of the group is an inevitable choice. In the course of production and operation, the group management can play a guiding role in guaranteeing normal operation and rapid development. Capital, budget, centralized management of financial management gradually mature. Centralized centralized management of centralized financial groups has become increasingly prominent. The development of an enterprise depends on both its own accumulation and external investment and capital injection. The reasonable financing structure of an enterprise should be composed of internal financing and external financing. This article begins with the analysis of the inevitable trend of centralized financial management of the group enterprises, and further elaborates the methods of financing management.