企业集团财务决策机制的构建  

On Structuring of Financial Decision-Making Mechanism for Enterprise Group

作　　者：赵东清 邹俊伟[2] 

机构地区：[1]同煤集团煤矿生产管理总公司,山西大同037003 [2]内蒙古师范大学经济学院,内蒙古呼和浩特010022

出　　处：《大同职业技术学院学报》2006年第4期21-23,27,共4页

摘　　要：目前,许多学者关于企业集团财务决策的研究主要集中在对决策权的分配方面。笔者认为,企业集团必须从动态的机制构建上对财务决策进行程序化处理,使不正确的决策方案能够通过相互制衡联系的不同环节层层滤出,才能从根本上解决企业集团的财务决策问题。At present,a lot of research on financial decision making mainly focuses on the distribution of the policy-making power. This paper,however,studies from the angle of the mechanism structuring. The authors put forward an embryonic form of the financial decision mode for Chinese enterprise group. And the authors hold that the enterprise group has to undertake procedure transaction in financial decision so that incorrect decisions are ″leached″ out through the system and the problem of financial decision in enterprise group can be solved from its root.

关 键 词：企业集团 决策 机制构建 

分 类 号：F275[经济管理—企业管理]