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目前,企业集团的财务管理常用模式为:财务管理集中到集团,分子公司财务作为执行者,实行报账制的集中管理模式。这种传统式的模式体现了管理集中的先进性,但适应现代经济的飞速发展中却明显不足。在实践中,一些大中型生产型企业集团根据其财务战略规划实际情况,对这种集中型财务管理模式进行了改进和创新,探索出了适合自己集团特点的创新型财务集中管理模式。
At present, the commonly used modes of financial management of enterprise groups are: financial management is centralized to the group, and the financial affairs of the subsidiaries of the subsidiaries is the executor, and the central management mode of reporting system is implemented. This traditional model reflects the advanced nature of management, but it is obviously not enough to adapt to the rapid development of the modern economy. In practice, some large and medium-sized production-oriented enterprise groups have improved and innovated this centralized financial management mode according to the actual situation of their financial strategic planning, and explored innovative financial centralized management mode suitable for their own group characteristics.