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在当前市场经济的大环境下,尤其是兼并风潮的到来,我国企业集团得到了飞速的发展,形成了独立的经济体系。这其中不乏一些实力雄厚、经营范围广的优质企业集团。但是,企业集团的发展也面临着严峻的考验,而财务管理存在的问题最为突出,不当的财务管理影响了企业集团的经济效益,使其在市场竞争中风雨飘摇。所谓企业集团的财务管理,就是以企业集团为既定主体,为兑现企业的战略目标,进行的资材的购买、募资和治理等活动。我们将从两个板块:企业集团财务管理的问题和对策进行探讨。
In the current environment of market economy, especially the arrival of the merger wave, the enterprise groups in our country have witnessed rapid development and formed an independent economic system. Some of these are strong, well-run business groups of high-quality business. However, the development of enterprise groups is also facing a severe test, and the problems in financial management are the most prominent. Improper financial management has affected the economic benefits of enterprise groups and caused them to storm in the market competition. The so-called enterprise group’s financial management, is the enterprise group as the established subject, in order to honor the strategic objectives of the enterprise, the purchase of materials, fund-raising and governance and other activities. We will discuss the issues and countermeasures from two sections: the financial management of enterprise groups.