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企业集团财务管理体制是对集团内部各财务管理主体之间的权责利关系的配置,是企业集团开展财务管理工作的基础和前提,决定着财务管控的顺利执行。当前由于企业集团内部管理构架等方面还不完善,管理思想还不成熟,因而其财务管理体制也体现出诸多的问题。
The financial management system of an enterprise group is the configuration of the rights and responsibilities between the financial management entities within a group and is the basis and premise for the enterprise group to carry out financial management and determines the smooth implementation of financial management and control. At present, due to the incomplete management framework and other aspects of the enterprise group’s internal management structure, the management thought is immature, so the financial management system also shows many problems.