浅论企业集团财务战略管理.doc

浅论企业集团财务战略管理 摘要 随着时代的发展，经济也在不断地发展，很多企业早已不是孤军奋战，而是以集团公司的形式在市场上战斗。所以要想在竞争中站稳脚跟，不得不发展一批具有雄厚实力的企业集团，这也是我国在新的经济发展模式下需要努力完成的一项重要战略目标。国内外很多企业集团运营管理的实践告诉我们，财务管理始终是影响企业集团持续经营发展的重要因素。在我国，这个问题尤为突出，很多国有企业集团在企业财务管理方面都暴露出很多问题，不得不说这是造成企业集团效益低下、运营能力差甚至是资本流失的主要原因之一。 所以，财务管理控制作为企业集团财务战略发展的核心问题还是很有必要去进一步加强的。理论和实践证实了企业集团的发展和财务管理控制具有密不可分的关系。若要提高财务管理的效率，需要集团理清产权关系，建立完好的信息管理中心，有效的预算控制体系，科学的资金管理手段，完善的内部考核和奖励制度。这样才能掌握整个企业集团的运营发展，在各个子公司之间优化资源配置，减少由于企业经营带来的财务风险，创造更大的货币财富，以维持企业集团的健康持续发展。 关键词: 企业集团 财务管理 全面预算 资金管理 Discussion on the financial strategy management of enterprise group Abstract With the development of the times, the economy is also in constant development, a lot of enterprises is no longer alone, but in the form of the parent company and subsidiary company in the market battle. So to gain a firm foothold in the competition, had to develop a number of strong strength of the enterprise group, which is Chinas new economic development model needs to strive to complete an important strategic objectives. The practice of operation and management of many enterprise groups in China and abroad tells us that financial management is always an important factor affecting the sustainable development of enterprise group. In our country, this problem is particularly prominent, many state-owned enterprises in the aspect of enterprise financial management are exposed a lot of problems, have to say that this is causing the enterprise benefit is low, operation ability difference and is one of the main reasons for the capital loss. So ,Financial management and control as the core of the development of enterprise group financial strategy is very necessary to further strengthen the. Theory and practice have proved that the development of enterprise group and financial management control has a close relationship. If you want to improve the efficiency of financial management, need group to clarify the relations of property right, to establish the integrity of the information management center, the