| 集团公司财务管理问题分析及模式构建 |
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| 引用本文： | 梁水源,王立明.集团公司财务管理问题分析及模式构建[J].山东工商学院学报,2006,20(2):40-44. |
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| 作者姓名： | 梁水源 王立明 |
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| 作者单位： | 山东工商学院,会计学院,山东,烟台,264005 |
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| 摘 要： | 集团公司财务管理存在内部控制制度不健全、缺乏协调手段、监控力度不够、资金管理混乱、存在信息孤岛的现象,需要从理顺产权关系、建立健全集团公司的内部控制制度、坚持集团公司的统一领导、实施全面预算管理、提高资金使用效率、强化财务信息控制系统、建立财务风险监测与预警系统等方面给予加强。
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| 关 键 词： | 集团公司 财务管理 内部控制制度 |
| 文章编号： | 1672-5956（2006）02-0040-05 |
| 收稿时间： | 2005-12-03 |
| 修稿时间： | 2005年12月3日 |
On the Issues of Finance Management in Group Company and Its Framework Construction |
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| LIANG Shui-yuan,WANG Li-ming.On the Issues of Finance Management in Group Company and Its Framework Construction[J].Journal of Shandong Institute of Business and Technology,2006,20(2):40-44. |
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| Authors: | LIANG Shui-yuan WANG Li-ming |
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| Abstract: | There are some issues on group companies' finance management,that is,group companies' internal control system is not perfect;lack of coordinate means;finance supervise and control is not enough powerful;finance management is confused;there are information islands.We need to strengthen it by dividing relationship of property right;establishing and perfecting enterprises' internal control system;adhering to group companies' unified leadership,implementing overall budget management,prompting asset utilization rate,strengthening finance information control system;establishing finance risk monitoring and early warning system. |
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| Keywords: | group companies finance management internal control system |
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