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集团财务管理既要维护集团利益,充分发挥集团资源和管理等方面的整体优势,又应当给予子公司的一定弹性,保持子公司的法人独立地位,以发挥子公司的客观积极性和主观能动性。一方面要根据管理权限的集中程度在集权管理、分权管理和两者结合中做选择,另一方面也要根据形式与任务的变化,灵活地调整具体方式和方法。
Group financial management should not only safeguard the interests of the Group, give full play to its overall advantages in resources and management of the Group, but also give it some flexibility to subsidiaries and maintain the independent legal status of the subsidiaries so as to give play to their subjective initiative and subjective initiative. On the one hand, according to the degree of centralization of management authority, it should make choices in the aspects of centralized management, decentralized management and the combination of the two. On the other hand, it is also necessary to flexibly adjust specific methods and methods according to changes in form and tasks.