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一、企业集团财务管理基本模式根据企业集团的联合方式及其财务组织的责权结构,企业集团财务管理体制可分为集权式、分权式和集权分权相结合三种基本模式。(一)集权式财务管理体制集权式财务管理体制是一种财权高度集中的组织形式。母公司对子公司进行严格控制和统一管理。资金调度、资产管理、投资决策、内部控制、人事任免等重大财务事项都由母公
First, the basic mode of enterprise group financial management According to the joint mode of enterprise groups and the structure of the responsibility and authority of the financial organization, the financial management system of the enterprise group can be divided into three basic modes: centralized form, decentralized form and centralized form. (A) centralized financial management system Centralized financial management system is a highly centralized form of organization. The parent company strictly controls and manages the subsidiaries. Financial scheduling, asset management, investment decision-making, internal control, appointment and dismissal of personnel and other major financial matters are made by the mother