首页 | 本学科首页   官方微博 | 高级检索  
     检索      

现代企业集团的财务控制问题探析
引用本文:方晓彤,周文涛.现代企业集团的财务控制问题探析[J].河西学院学报,2007,23(6):62-66.
作者姓名:方晓彤  周文涛
作者单位:1. 兰州城市学院,甘肃,兰州,730070
2. 甘肃农业大学,甘肃,兰州,730070
摘    要:文章通过对现代企业集团财务控制现状及其存在问题的分析,并且对企业集团财务控制选择分散式的控制模式,还是选择集中式的控制模式进行了比较,认为集中式的财务控制对现代企业集团的健康发展更具现实意义。文章从多方面阐述了企业集团如何构建集中式的财务控制体系以及如何有效对集中式的财务控制问题进行评价,指出从财务角度通过对企业集团实施一体化的管理与控制,能够使集团真正成为经济利益的统一体,实行集中式的财务控制是必然选择。

关 键 词:企业集团  集中式  财务控制
文章编号:1672-0520(2007)06-0062-05
收稿时间:2006-11-14

On the Modern Enterprise Group's Financial Control Question
Fang Xiao-tong,Zhou Wen-Tao.On the Modern Enterprise Group''''s Financial Control Question[J].Journal of Hexi University,2007,23(6):62-66.
Authors:Fang Xiao-tong  Zhou Wen-Tao
Institution:Fang Xiao-tong Zhou Wen-Tao ( 1 Lanzhuo City University, Lanzhuo 730070; 2. GansuAgricultural University, Lanzhuo 730070)
Abstract:This article through to modern enterprise group finance control present situation and existence question analysis,and to enterprise group finance control choice disperser-like control pattern,or chose the central control pattern to carry on the comparison,thought the central finance controlled to the modern enterprise group's health development has the practical significance.This article from variously elaborated how the enterprise group does construct the central financial control system as well as how effectively carries on the appraisal to the central financial control question,pointed out through implements integrated from the financial angle to the enterprise group the management and the control,can cause the group truly to become the economic the entity,implements the central financial control is inevitably chooses.
Keywords:Enterprise group  Central  Financial control
本文献已被 CNKI 维普 万方数据 等数据库收录!
设为首页 | 免责声明 | 关于勤云 | 加入收藏

Copyright©北京勤云科技发展有限公司  京ICP备09084417号