集团公司财务管理模式优化浅探

在我国企业体制改革不断深入、经济全球化竞争进程不断加快、国家大力推行大集团企业战略的背景下,中国企业集团发展迅猛。财务管理是企业管理的中心环节,如何加强企业集团的财务管理,选择适合企业集团发展需要的有效财务管理模式,提高经营管理水平与企业集团核心竞争力,突破制约我国企业集团发展的"瓶颈",已成为研究促进企业集团发展的重要课题与管理实践的迫切需要。本文通过分析集团财务管理模式的现状及存在的问题,尝试从我国企业集团财务控制、财务决策权的安排、财务管理机构设置等方面入手,对集团的财务管理模式进行优化改进探索。     

企业集团财务管理体制的设计与选择

一、我国企业集团财务管理体制的背景及现状我国企业集团是在改革开放以后才开始萌芽并迅速发展起来的。经过短短20多年的发展,已形成了一批以资本为纽带,跨地区、跨行业的大型企业集团。回顾我国企业集团的发展历程,大致经历了孕育阶段、起步阶段、发展阶段和大型企业集团4个阶段,财务管理体制的     

企业集团财务管理体制问题研究

企业集团财务管理体制是指在特定经济环境下正确处理集团内部各成员企业间财务行为和财务关系的制度和规范。财务管理体制是集团战略的重要组成部分,集团财务管理体现为一种战略管理,财务管理体制选择应考虑多方面的因素：企业集团的组建模式、文化背景、组织结构、发展阶段、发展战略、股权结构和集团规模等。     

论网络时代企业集团财务管理模式的创新

全球经济网络化给企业集团参与市场竞争带来新的机遇与挑战,对企业集团经营管理全面创新发挥了推动作用.企业集团必须改变传统的财务管理模式.本文正是从这个角度出发提出了集中化的财务管理模式.这种财务管理模式是先进管理思想与管理手段相结合的产物,对于提升我国企业集团整体管理水平,发展具有国际竞争力的大型企业集团具有重要意义.     

关于企业集团财务管理问题的现实思考

随着世界经济一体化和金融市场的日益复杂多变,企业集团财务管理的范围得到极大的拓展,其发展模式也处于激烈的变革之中。因此,深入剖析当前集团财务管理存在的问题,设计出适应经济发展和提高集团核心竞争力的财务管理模式也显得特别重要。本文首先分析了集团财务管理存在的问题,进而提出了完善企业集团财务管理体制的具体对策。     

规范民营企业集团财务管理体制初探

民营企业异军突起，日益成为我国各地区最为活跃、发展最为迅速的经济成份。本文分析了目前民营企业集团普遍存在的财务管理体制不协调、财务风险较大的问题，着重就民营企业集团财务管理体制的规范和完善，阐述加强民营企业集团财务管理的一些基本思路。     

企业集团财务管理问题及其对策探讨

当前,随着社会经济的不断发展,资本经营和资本扩张不断深化,企业集团成为现代企业运行体制中的重要组织形式之一。然而规模的扩大,又使许多企业集团内部出现财务管理失控、财务风险增大等问题,严重制约了企业集团的发展。因此,集团如何对子公司进行财务管理已成为企业集团经营管理的核心内容。笔者针对企业集团财务管理中出现的主要问题进行深入分析．并进一步提出解决对策。     

企业集团财务管理模式的选择及框架设计

从调动企业积极性、发挥企业集团整体优势等方面,初步探讨选择集团总部指导下的分散财务管理模式及其框架设计。从建立母子公司体制、加强财务人员的统一管理、依法审议子公司对外担保事项等方面讲述企业集团总部指导下的分散财务管理的机制保证。     

基于ERP环境下集团财务管理优化模式探析

企业集团的高度发展,ERP(Enterprise Resource Planning,企业资源计划管理系统)的广泛应用,使企业集团管理的核心-财务管理的内外部环境发生了巨大变化,如何通过财务管理模式优化,提升管理质量与效率,是企业集团实施ERP中所面临的重要问题。本文通过对网络环境下集团财务管理选择模式的分析,探讨了基于网络环境下集团财务管理优化模式的设计,并提出了在ERP环境下优化模式实施策略,以满足企业集团的现代化管控的要求。     

浅谈集团企业财务公司资金集中管理模式

作为一个企业集团的财务管理模式,不仅要适应其内部组织结构的特点,而且要适应其外部环境的变化.本文在分析国内外企业集团财务管理基本模式的基础上,提出了在知识经济条件下我国目前企业集团财务管理模式的改进策略.     

卡思卡特城堡

It is worthy of noting that, whilst Crookston Castle witnessed the earlier and happier portion of Mary's variegated life,     

不同的吃喝玩乐

一、吃和喝吃苹果 eat an apple, 吃药 take medicine,吃糖 have some sweets,吃饭 have one's meals,吃馆子 dine out,吃惊 be surprised/     

漏洞百出的教育

Many college freshmen arrive woefully unprepared to do college work, and as disadvantaged populations continue to grow, the share of the American work force that has made it through college is expected to plummet. Many experts blame that educational failure not just on high schools but also on colleges. School & College, a special report by The Chronicle, looks at efforts to fix the system. What reforms would better prepare students for college? What should schools and colleges be doing differently? How should state and federal officials help?     

只要努力,不要后悔

There are numbers of crossroads on our long and unpredictable life journey where we totally have no idea about which direction to choose. No matter what our decision is, we should not turn back, but face the music and go ahead instead. I am this kind of girl who always does try without regretting, one example is how I dealt with my love.     

浅谈移民问题

Migration occurs behind a variety of reasons and has a great effect on the whole world. People may migrate in order to improve their economic situation, or in order to escape civil strife, persecution, and environmental disasters. The impact of migration is complex, bringing both benefits anddisadvantages. This paper briefly talks about the causes of migration, the allocation of benefits, and the ways in which individual countries and the international community deal with this important subject.     

Sister Carrie, an Adherent of Desires

Sister Carrie is one of the most controversial characters in American literature.Thought as a "fallen woman" firstly,she was defined as a "new woman" by some critics later. However, by digging into the motivaton behind the whole process of Carrie's "success", the relationship between Carrie and her creator (the author), the social conditions of then American, it can be found that Carrie has never been free-standing on her thought and she has never found her real-sdf even after becoming a famous actress. In a society dominated by mass consumerism Carrie is only an adherent of her own desires. She also is a representative of all those country girls flooded into cities, a symbol and a sacrifice of the urbanization of America in a time countryside was overcome by cities.     

Improvement of one-cycle controller by use of proportional integral differential controller

1.IntroductionOne-cyclecontrolmethod,whichwasproposedaboutonedecadeago[1],hasbecomeanattractivemethodinspecialfieldssuchaspowerfactorcorrection[2-6],switchingamplifiers[7,8],etc.Themainideaofthiscontrollerisbasedonintegrationofdiodevoltageinone-cycleandforcesittobeexactlyequaltothereferencevalue.Themainadvantageofthiscontrollerisitsrealtimeabilitytorejectthevariationofinputvoltage[1].Despitethisgreatability,ithasnogoodperformancesinrejectingofloaddisturbanceandfollowingreferencecommands.Espec…     

库克斯顿城堡

城堡, 是欧洲典型的建筑之一, 每个城堡都有一个美丽的传说或是一段历史。从本期开始, 我们将推出“城堡之旅”, 带各位读者去浏览、观赏欧洲各地的城堡, 开始一段文化与历史的旅途!     

The Reader Response Approach to Teaching of English Literature

During interview with English majors, it was found that a majority of students expressed disappointment with their experience of English literature classes. Students' dislike of learning English literature appears to be the major problem of teaching English literature in China. Reader response approach is a good way to solve this problem. In this paper, I explain the rationale behind the reader response approach, such as its origin, definition, features, assumptions, and strategies. Then I illustrate how reader response approach works as a teaching strategy by presenting several teaching models. At last I evaluate its usefuiness for teachers and present the advantages of reader response approach in Chinese context.