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随着大型国有企业集团成为我国企业组织中重要的组成形式,集团财务管控面临严峻挑战,对集团所属企业实施有效的财务管控,将显得尤为重要。本文首先对战略导向集团财务管控的基本概念和方法进行了简要介绍,其次对本文所调研的安徽省水电集团财务管控现状进行阐述,分析其存在的问题,提出改进策略。本文采用理论分析与实证研究相结合的方法,为安徽省水电集团提出一套切实可行的战略导向集团财务管控方法,对我国企业集团战略导向财务管控的构建和运作也具有丰富的实践性参考价值。
With the large state-owned enterprise groups becoming an important component of the business organizations in our country, the financial management and control of the group faces severe challenges. It will be especially important for the group-owned enterprises to implement effective financial controls. This article first introduces the basic concepts and methods of financial management and control of strategic-oriented group, then elaborates the status quo of financial management and control of Anhui Hydroelectric Group researched in this article, analyzes the existing problems and puts forward the improvement strategies. In this paper, a combination of theoretical analysis and empirical research methods for Anhui Hydropower Group put forward a set of practical strategic guidance group financial management methods, the strategic control of China’s enterprise group financial control also has a wealth of practical reference value .