导　　师： 宋献中

学科专业： 120202

授予学位： 硕士

作　　者： ;

机构地区： 暨南大学

摘　　要： 集团财务管理体制因财权分配上的差异可分为集权制、分权制和混合制三种模式。建立健全集团财务管理体制首先要明晰集团内部产权关系；其次选择合适的财务管理体制模式，集团财务管理体制模式的选择需综合考虑集团的发展战略、发展阶段、管理文化结构、组织结构等因素；最后需从财务组织及财务控制两方面进行调整与完善。财务组织包括财务机构设计及职能定位、人员管理、权限划分三方面内容。完善财务控制重点是建立以预算控制为重点的事前控制、以财务制度、集团财务结算中心、财务总监委派为重点的事中控制、以审计监督为重点的事后控制的一体化控制体系。 There are three modes for the difference about financial distribution in management system of the enterprise finance. They are Unitarianism, authority division and synmetallism. In order to set up the right management system of the enterprise finance, firstly it should clarify the internal relationship of property right. Secondly, choose the proper financial management system that depends on the integrated factors of the enterprise. They include developing strategy, development stage, and structure of management culture and organization structure. At last, it should adjust and improve at two aspects of finance organizing and controlling. The content of financial structure includes three aspects, which are structure design, orientation for position, personnel management and authority activity. The keystone of consummating the enterprise's financial system is building the integrative controlling system, including beforehand controlling which emphasis is budget controlling, process controlling which emphasis are financial system, financial balance center and financial majordomo system, afterwards controlling which emphasis is audit intendance.

关 键 词： 集团 财务管理 体制

领　　域： [经济管理]