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劳驾,请帮校改!!!谢谢 [Copy link] 中文

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Post time 2006-5-15 14:21:18 |Display all floors
摘  要
随着我国市场经济体制的建立和世界经济一体化格局的形成,企业集团不断增多,其财务运作的内容和范围得到极大的拓展和延伸,财务管理模式也处于激烈的变化之中。针对目前国内企业集团财务管理模式普遍存在的集团财务定位模糊、管理模式落后、产权关系不明确和资金管理散乱等问题,为有效的解决以上存在的系列问题,本文提出了企业集团的财务管理模式必须坚持以资本运营为核心,体现集权与分权相结合的原则,创建出一种既能发挥集团母公司财务调控功能,激发子公司的积极性和创造性,又能有效控制经营者及子公司的风险,有利于综合集权和分权优势的融合财务管理模式。
With the establishment of the market economic system in China and the gradual formation of the pattern of the global economic integration, more and more corporate group are emerging continuously, and the contents and scope of the financial operations of these groups will be greatly expanded, so their financial modes are in a constantly violent change. In view of the general prevalence of the obscure financial orientation, backward management mode and ambiguous property right and disorderly capital management of the conglomerates, this article, for the purpose of effectively ironing out the series of existing problems, puts forward the augment that corporate groups’ financial management mode must be persistently based on capital operation as its core, thus demonstrating the principle of the organic combination of the Centralized Power and decentralized power, establishing a financial management mode characterized by the integration of Centralized Power and decentralized power, conducive to bringing into full play the financial control function of the parent company and the subsidiaries, stimulating the initiative and creativity of the subsidiaries and effectively controlling the risks of the operators and the subsidiaries.
本文第一部分重点阐述了企业集团组织形式的内涵及其发展历程。首先回顾我国企业集团的发展历程,大致经历了孕育阶段、起步阶段、发展和形成阶段四大阶段。孕育阶段让企业拥有了更多的自主权,政府干预因素减弱,为集团企业的形成孕育了宏观环境。起步阶段将国家的社会管理者权能与国有企业所有者权能的分离,为后期建立税制改革和建立现代企业制度作了必要的铺垫。发展阶段提出了建立社会主义市场经济的改革总目标及社会主义市场经济的基本框架。具体形成阶段标准着我国企业集团已基本形成并进入健康发展的轨道。
The first part of this article sets store by expounding the connotation and development process of the corporate group’s organizational structures. In the first place, the current author looks back on the development process of the corporate groups in China, which roughly went through four stages, respectively, incubation stage, initial stage, development stage and creation stage. During the incubation stage the enterprises were provided with more autonomy and the government minimized its interference, thus cultivating the macro environment for the creation of the corporate groups. During the initial stage, the government's functions of social manager and ownership function of the state-owned enterprises were separated, thus laying a necessary foundation for the subsequent tax reform and the establishment of the Modern Enterprise System. During the development stage, the general objective of the establishment of the socialist market economy and the basic framework of the socialist market economy were positively put forward. And the specific creation stage marked that the corporate groups in China have been basically formed and brought onto the track of sound development.

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