摘要
本文在对企业集团的定义、国内外企业集团的发展历史、企业集团财务管理的特点和主体、企业集团财务管理的内容进行阐述的基础上,比较分析现有企业集团"集权式"、"分权式"和"相融式"三种财务管理模式的利弊。
In this paper,the definition of enterprise groups,domestic and foreign history of the development of enterprise groups,business groups and financial management of the main characteristics of the enterprise group financial management of the content on the basis of a comparative analysis of existing enterprise groups 'authoritarian-style','decentralized' and 'blending style' three of the pros and cons of the financial management model.
出处
《改革与开放》
2009年第10X期121-121,共1页
Reform & Openning
关键词
企业集团
财务管理模式
比较
enterprise groups financial management approach comparative
