| 集团视角下的企业财务管理一体化建设 |
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| 引用本文： | 刘力衔.集团视角下的企业财务管理一体化建设[J].长春金融高等专科学校学报,2012(4):42-44. |
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| 作者姓名： | 刘力衔 |
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| 作者单位： | 广深港客运专线有限责任公司计划财务部,广东广州,510623 |
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| 摘 要： | 财务管理作为反映企业及其相关利益主体的经济活动,在企业集团管理体系中占有重要地位。通过研究财务管理信息一体化、财务集中、会计电算化等模式,可以解读企业在集团里往来运营活动中产生财务关系的实质,起到保证集团内部目标协调一致的作用。
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| 关 键 词： | 财务管理一体化 集团管理模式 资源优化配置 资金流向 信息共享 |
Enterprise Financial Management of the Integration of the Group Perspective |
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| LIU Li-xian.Enterprise Financial Management of the Integration of the Group Perspective[J].Journal of Changchun Finance College,2012(4):42-44. |
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| Authors: | LIU Li-xian |
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| Institution: | LIU Li-xian(Finance Department,Guangzhou-Shenzhen-Hongkong Import Ltd.Corporation,Guangzhou 510623,China) |
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| Abstract: | Financial management is to reflect the economic activities of the enterprises and their stakeholders,occupies an important position in the enterprise group management system.By studying the integration of financial management information,centralized financial and computerized accounting mode can be interpreted to produce the substance of the financial relationship between the operational activities in the enterprise in Group,and play a role in ensuring the Group＇s internal target coordinated. |
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| Keywords: | integration of financial management group management model optimal allocation of resources capital flows information sharing |
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