论文部分内容阅读
一、集团公司财务管理存在的一些现象在市场经济环境下,集团公司的财务管理对集团的发展起至关重要的作用。由于各种因素影响,目前我国有的集团公司财务管理尚未完全建立起诸如时间价值、边际成本等科学的财务管理理念;有的集团公司还存在管理级次过长,内部交易繁杂、财务信息失真、资金散乱及使用效率低下等现象。主要表现有:1.缺乏整体性。有不少集团公司在财
I. Some Phenomena Existing in the Financial Management of the Group Companies Under the market economy environment, the financial management of the group companies plays an important role in the development of the group. Due to various factors, some financial management of group companies in our country has not yet established the scientific concept of financial management such as time value and marginal cost. Some group companies also have long-term management level, complicated internal transactions and distorted financial information , Scattered funds and inefficient use of such phenomena. The main performance are: 1. Lack of integrity. There are many group companies in the money