摘要
在对3种企业集团财务控制模式的涵义及优缺点进行比较研究的基础上,分析了影响企业集团财务控制模式选择的因素,结合当前国有企业集团的实际情况,指出现阶段多数国有企业集团宜采用适度集权的财务控制模式。
Based on the studying on the characteristics of the three financial control models within enterprise groups, this paper analyzes the factors that affect the choice of financial control model of the enterprise groups. Combining the practical conditions of our country, the author proposes that national enterprise groups should adopt the relatively centralized financial control at present.
出处
《石家庄经济学院学报》
2006年第2期156-158,共3页
Journal of Shijiazhuang University of Economics
关键词
企业集团
财务控制
集权制
分权制
enterprise group
financial control
the centralized model
the dispersed model
