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绝对的集权和绝对的分权对于商业集团的发展存在明显的局限性,集权与分权结合的财务管理体制是现代大型商业企业集团快速发展的秘诀。实行“集权”与“分权”相结合的财务管理体制,可防止在集团内部管理上陷入“一放(分权)就乱、一乱就收(集权)、一收就死、一放又乱……”的恶性循环,可发挥商业集团财务综合调控功能,激发子公司的积极性和创造性,有效控制经营者及子公司的风险。
The absolute centralization and absolute decentralization have obvious limitations for the development of business groups. The centralized financial management system of centralization and decentralization is the secret to the rapid development of modern large-scale commercial enterprise groups. The implementation of the centralized financial management system of “centralization” and “decentralization” can prevent the “incrementalism (decentralization)” of internal management of the group from becoming unorganized, undisciplined (centralized), dying, and releasing. The vicious circle of “...” can exert the financial group’s comprehensive control function of the business group, stimulate the enthusiasm and creativity of the subsidiary, and effectively control the risk of the operator and the subsidiary.