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连锁零售可以通过实行集中采购、分散销售、规范化经营来实现规模经济,因而成为现代零售企业的主要经营方式。经过多年发展,我国连锁零售企业的规模逐步壮大,经营范围广泛、所处地域广阔、经营活动频繁复杂且零散、经营人员素质参差不齐等客观情况使得风险日益累积,因此,提高财务管控能力对其健康运营有着举足轻重的作用。
Chain retail can be achieved through centralized purchasing, decentralized sales, standardized management to achieve economies of scale, which has become the main mode of operation of modern retail enterprises. After years of development, the scale of China’s chain retail enterprises has been gradually expanded, with a wide range of businesses, vast geographic areas, frequent and complicated business activities, and uneven objective quality of management personnel. As a result, risks are increasingly accumulated. Therefore, improving financial control ability Its healthy operation plays a decisive role.