财务管理专业毕业论文-企业集团财务管理模式探讨.doc

企业集团财务管理模式探讨 摘 要 企业集团财务管理模式的选择关乎企业资本能否有效运营以及企业财务管理目标的实现。企业集团财务管理模式一经形成，在一定时期表现出稳定性和协调性，并随着企业外部环境的不断变化而加入新的内容。本文主要就我国企业集团财务管理集权模式现状及未来趋势展开论述，内容包括企业集团财务管理模式的基本分类，我国企业集团财务管理集权模式现状及发展趋势，实行集权财务管理模式的利弊分析以及如何发展完善我国企业集团财务管理集权模式。财务管理模式基本分为集权式财务管理模式、分权式财务管理模式、混合式财务管理模式。我国的经济发展特点使得多数企业选择了集权式财务管理模式，这是因为集权式财务管理模式有着显而易见的有点，当然也存在着一些弊端。洞察症结所在将有利于我们采取措施完善现行的财务管理模式。 关键词：企业集团，财务管理，集权模式，发展趋势  Discussion On Centralized Financial Management Mode of Enterprise Group In Our Country ABSTRACT Financial management mode of enterprise group selection for effective operation of the capital, in order to achieve the goal of enterprise financial management. The formation of financial management mode of enterprise group A, showed the stability and harmony in a certain period of time, and with the constant changes of the external environment and add new content. This paper mainly on the status of the centralized financial management mode of enterprise group in our country and discusses the future trend, including the basic classification of financial management mode of enterprise group, the centralization pattern present situation and development trend of enterprise financial management in our country, analysis of advantages and disadvantages of centralized financial management model and how to develop centralized financial management mode of enterprise group in our country. Basic financial management is centralized, decentralized, hybrid. The characteristics of the economic development of our country makes the majority of enterprises have chosen centralized financial management mode, which shows the centralized financial management mode of some favorable, of course, there are also some disadvantages. Insight into the crux of the problem will be helpful for us to take measures to improve the existing financial management model. KEY WORDS: enterprise group; financial management; centralization mode; development trend 目　录 前 言 1 第1章 企业集团财务管理模式概述 2 1.1企业集团的定义 2 1.2企业集团财务管理模式的定义 2 第2章 企业集团财务管理模式构建