| 企业集团财务控制模式概论 |
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| 引用本文： | 陈志红.企业集团财务控制模式概论[J].科技成果管理与研究,2010(2):80-82. |
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| 作者姓名： | 陈志红 |
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| 作者单位： | 北京工商大学财务处,北京,100048 |
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| 摘 要： | 随着市场经济的不断发展，企业集团的兴起与日益壮大，财务控制手段运用合理有效是推动企业集团不断增强企业竞争力的重要因素。如何建立规范的财务控制模式，在其管理制度和体制上形成较强的竞争优势，是我国企业集团提升国际竞争力进程中面临的有待解决的问题。因此，如何结合我国企业集团的特点，站在母公司角度研究母子公司的财务控制模式是非常有意义的。本文介绍了企业集团财务控制模式的基本概论。
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| 关 键 词： | 财务控制模式 集权 分权 相对集权 |
Elementary Theory Of Enterprise Group's Finance Control Pattern |
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| CHEN Zhi-hong.Elementary Theory Of Enterprise Group''s Finance Control Pattern[J].Management and Research on Scientific & Technological Achievements,2010(2):80-82. |
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| Authors: | CHEN Zhi-hong |
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| Institution: | CHEN Zhi-hong (Finance Department OF Beijing Technology And Business University, Beijing 100048, China) |
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| Abstract: | Along with the continuous development of market economy, and the appearance and expanding of enterprise group, reasonable and effective utilization of financial control methods is an important factor for impelling the enterprise group＇ s growing competitiveness. How to establish and get a strong advantage from the finance control pattera, is an urgent question for the domestic enterprise group. So based on the current theories and the reality of the enterprise group in china, it is meaningful to do a further research on this topic. This article introduce, elementary theory of enterprise group＇s finance control pattern. |
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| Keywords: | financial control pattern centralization decentralization relative centralization |
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