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产业多元化发展是许多大型企业集团在发展到一定规模后的路径选择,在实施产业多元化之后,集团需要对不同类型的业务从投资、生产、销售、财务等角度进行管理和内部控制,由于行业跨度大,一刀切的管控模式难于在集团各不同的产业板块之间简单复制,需要根据不同产业的特点、公司治理结构情况进行针对性的管控。以某集团为例,对上述财务管控有关问题进行阐述分析,以期为相关集团公司完善财务管理制度,提升企业价值规避,潜在的财务风险提供帮助。
Diversification of industries is a path choice for many large-scale enterprise groups after they have developed to a certain scale. After the diversification of industries, the Group needs to manage and control different types of businesses from the aspects of investment, production, sales and finance. As a result, Large span of the industry, a one-size-fits-all model of management and control is difficult to copy between the various industry groups of the Group, according to the characteristics of different industries, corporate governance structure targeted control. Taking a certain group as an example, this paper expounds and analyzes the above problems related to financial control, with a view to helping the relevant group companies to improve the financial management system and enhance corporate value avoidance and potential financial risks.