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经济全球化进程的不断推进,企业在市场体制下,通过重组、并购等资本运作形式实现了企业集团化发展趋势,为了充分发挥企业集团的资源优势,很多企业凭借其雄厚的财力,采用多元化投资战略,不仅提高了企业集团对市场的抗风险能力,也为企业集团的快速扩张和资本集聚带来了新的动力。为此,针对多元化企业集团的发展,建立适应其发展要求的财务管理体制被越来越多的企业集团所关注。
Under the market system, enterprises have realized the trend of enterprise collectivization through capital operation such as reorganization and mergers and acquisitions. In order to give full play to the resource advantages of enterprise groups, many enterprises rely on their abundant financial resources to adopt a diversified Investment strategy not only enhances the ability of enterprise groups to resist risks to the market, but also brings new impetus to the rapid expansion of enterprise groups and capital accumulation. For this reason, in view of the development of diversified enterprise groups, it is more and more concerned by the enterprise groups to set up a financial management system that meets the requirements of its development.