关于国有企业集团财务管理模式的思考  

EXPLORATION OF FINANCIAL MANAGEMENT MODE OF STATE-RUN ENTERPRISE GROUP

作　　者：张金萍[1] 刘长荣[2] 

机构地区：[1]哈尔滨商业大学,哈尔滨150076 [2]北京矿冶研究总院,北京100044

出　　处：《矿冶》2005年第4期107-109,共3页Mining And Metallurgy

摘　　要：国有企业集团财务管理宜采用集权与分权相结合的模式。母公司与分公司、子公司及参股公司之间如何划分财务权限,如何通过有效的组织、管理充分发挥集团优势,提高资本运作效率,实现国有资产的保值增值是本文论述的重点;并提出国有企业集团财务管理的基本思路。The paper discussed the financial administration mode of state-run enterprise group and suggested the administration should adopt the mode of combining the centralized state power with division administration. How to divide financial authorities into parent company and branch company, subsidiary and joint stock company, and how to give full play to group＇s advantage through effective organization, management so as to improve the operation efficiency of the capital, to realize the preservation and appreciation of state-run assets was as the main content to be discussed in this paper. As a conclusion the paper proposed the basic idea of the financial administration of state-run enterprise group.

关 键 词：国有企业集团 财务管理 集权与分权 

分 类 号：F406.7[经济管理—产业经济]