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中国电子工业会计学会于10月18日至22日召开了企业集团组织与财务管理专题研讨会暨行业总会计师协会成立大会。参加会议的有25个省、市、自治区的电子行业主管部门及企、事业单位的代表90多人。会议期间,代表们就企业集团的性质、特征、组织作用、财务管理方法等广泛交换了意见。代表们认为,由于企业集团是由若干个独立企业组成的多层次的经济实体,因此企业集团的财务管理也是群体企业的多层次财务管理。其主要内容包括资金的筹集与管理;收入的确定与分配;财务制度的制定与执行,对成员企业财务的管理与监督等。财务管理体制可分为
China Electronics Industry Accounting Society held from October 18 to 22 corporate group organization and financial management seminars and the establishment of the Association of Chief Accountants Association. More than 90 representatives of the electronics industry authorities, enterprises and public institutions in 25 provinces, municipalities and autonomous regions attended the conference. During the meeting, representatives exchanged widely opinions on the nature, characteristics, organizational functions, and financial management methods of enterprise groups. The deputies believed that since the enterprise group is a multi-level economic entity composed of several independent enterprises, the financial management of the enterprise group is also a multi-level financial management of the group enterprises. Its main contents include fund-raising and management; determination and distribution of income; formulation and implementation of the financial system; and management and supervision of the financial affairs of member enterprises. Financial management system can be divided into