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我国企业集团是在经济体制改革中产生和发展起来的新型企业群体组织。它是由多种所有制、多层次、多类型的企业联合形成的复杂的生产经营机制,是国家调控市场的有机载体。企业集团的联合机制决定了财务活动的复杂性,而企业集团财务作为企业集团管理的重要组成部分,在很大程度上决定着企业集团优化组合的方式与进程,进而影响国家调控市场的效果。因此,在企业集团财务的理论与实践活动中有几个问题值得
China’s enterprise groups are new types of enterprise groups that have emerged and developed in the economic system reform. It is a complex production and management mechanism formed by a combination of multiple ownership, multi-level, and multi-type enterprises, and is an organic carrier of state regulation and control of the market. The joint mechanism of enterprise groups determines the complexity of financial activities. As an important part of the management of enterprise groups, the financial management of enterprise groups determines, to a large extent, the way and process of optimizing the combination of enterprise groups, which in turn affects the effectiveness of state regulation of the market. Therefore, there are several issues in the theory and practice of corporate group finances.