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集权型财务管理是当前市场环境下企业采用的新型资金管理方式,其主要是把分散于各个部门的资金有效地集中起来,然后再根据企业内不同部门的资金需求状况来合理分配资金流向。通过这样的方式可以实现公司资金的调剂余缺,从而最大程度地发挥企业资金的使用效率,避免闲置资金的出现。同时,集权型财务管理还可以增强银行对企业资金运作实力的信心,从而促使企业信贷规模的扩大。本文主要对集权型财务管理体制推行过程中应遵循的原则、应具备的配套框架和基础条件等三个方面进行探讨与分析。
Centralized financial management is a new type of fund management adopted by enterprises in the current market environment. It mainly concentrates the funds scattered in various departments effectively and then distributes the capital flow reasonably according to the demand for funds in different departments within the enterprise. In this way, we can realize the remaining liquidity of the company’s funds so as to maximize the use efficiency of corporate funds and avoid the emergence of idle funds. At the same time, centralized financial management can also enhance the bank’s confidence in the operational strength of corporate funds, thus promoting the expansion of corporate credit scale. This article mainly discusses and analyzes the principles that should be followed in the process of the centralized financial management system, the supporting framework and the basic conditions that should be followed.