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随着经济的发展和全球化的进程加快,越来越多的企业集团不断扩大发展规模,形成新的企业组织形式。企业组织形式的变革引起企业集团财务管理模式的变化,采用集中管理模式进行财务管理,能够改变传统财务管理模式不能满足企业集团发展需要的状况。但由于企业集团不断发展,集中管理模式逐渐出现管理弊端,如何改进集中管理模式,成为企业家们关注的问题之一。
With the economic development and the acceleration of globalization, more and more enterprise groups have continuously expanded their scale of development and formed new forms of business organization. The change of enterprise organizational form causes the change of the financial management mode of the enterprise group. The financial management by using the centralized management mode can change the situation that the traditional financial management mode can not meet the development needs of the enterprise group. However, due to the continuous development of enterprise groups, the gradual emergence of centralized management mode and the improvement of centralized management mode have become one of the concerns of entrepreneurs.