摘要
企业集团是在集团公司主导下组建的法人联合体,集团公司要借助于企业集团这一组织平台来协调、统一集团所属成员企业的生产经营及财务政策。企业集团应当依据章程规范及组织机构进行逐级授权,对集团财务进行分层分权管理。集团公司既是集团财务的一个管理层次、又是集团主要成员企业母公司的双重身份,决定了其在企业集团财务中具有无可替代的核心管理地位。
Enterprise group is a corporation union lead and set up by means of group company assorts with and unifies production management and financial policy of member enterprises in group. Enterprise group should manage group finance by layered and decentralization way, according to statute specilication and hierarchical authorization of organization. Group company is on the basis of group statute and authorization, which not only is an administrative level of group finance, but also is parent company of main member enterprises in group, This determines that group company plays a unique core management part in enterprise group finance.
出处
《山西财经大学学报》
CSSCI
2008年第7期106-110,共5页
Journal of Shanxi University of Finance and Economics
关键词
企业集团
财务管理
分层分权管理
管理层次与职权
enterprise group
financial management
layered management
management level and authority
