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随着市场经济的发展,以资本为联系纽带、建立母子公司体制的企业集团成为企业体制改革的主导模式,而资金对企业集团的发展有着至关重要的作用,是集团化发展的助推器。本文通过对两个案例进行对比,重点研究企业集团资金管理在集团财务管控中起的作用、存在的问题,进而提出了要加强企业集团资金管理的思路,并给出了相关建议,希望对提高企业集团的资金管理水平,实现集团可持续发展有所帮助。
With the development of market economy, the group of enterprises that establish a parent-subsidiary company system with capital as the link of ties has become the dominant mode of enterprise system reform. Funds have a vital role in the development of enterprise groups and are the promoters of the group development . This article compares the two cases, focusing on the role of enterprise group fund management in the group financial control, the existing problems, and then put forward the idea of strengthening the capital management of enterprise groups, and gives relevant recommendations, hoping to improve The level of fund management of the enterprise group helps to realize the sustainable development of the group.