摘要
财务控制模式选择是否适当对于企业持续经营和健康发展至关重要。本文重点分析了三种典型财务控制模式的特点,并在此基础上比较了这三种典型财务控制模式各自的优缺点。结合企业集团的发展战略、发展阶段、产业选择、子公司对母公司战略的影响程度等影响企业财务控制模式选择的因素,认为现阶段我国企业集团财务控制模式的现实选择是采取集权与分权相结合的混合财务控制模式。
It is very important to choose the most approproate finance control mode for the enterprise＇s development. On the basis of analyzing the characters of three typical modes, the paper compare their advantages and disadvantages. Considering these factors such as the guoup＇s developing strategic, developing stage, choosing industry, the subsidiary＇s influence on the parent company and so on, a eonelusion is drawn that currently the business should adopt the finance control mode mixed by the centralization and decentralization.
出处
《技术经济与管理研究》
北大核心
2009年第3期60-62,共3页
Journal of Technical Economics & Management
关键词
控制模式
企业集团
选择
control mode
enterprise group
choice
