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经济的全球化导致企业在横向和纵向都进行着不断的扩张,从而使集团组织架构层次,即企业内部各经营单位之间、企业与联营单位、投资与被投资单位之间的层级关系越来越复杂。本文从企业集团多层次的管理模式出发,探讨了多层次的财务管理目标、风险评估和防范的主要手段,并就加强企业集团财务管理的重点提出自己的看法,即应当将内部制度的有效落实作为财务管理体系建设的保障。
Economic globalization led to the continuous horizontal and vertical expansion of enterprises, so that the level of the organizational structure of the group, that is, all the business units within the enterprise, enterprises and affiliates, the hierarchical relationship between investment and investee more and more The more complicated. Based on the multi-level management mode of enterprise groups, this article discusses the multi-level objectives of financial management, the main means of risk assessment and prevention, and puts forward my own views on strengthening the focus of financial management of enterprise groups. That is, the effective implementation of the internal system As the financial management system to protect.