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改革开放以来,我国成功地实现了由计划经济到市场经济的转化,在市场经济快速发展的推动下,很多规模大、经营状况好、实力强、发展潜力大的企业通过股权投资、收购、兼并等方式扩大企业规模,从单一的公司发展成为跨行业、跨地区的集团公司。但在公司规模扩张,逐步集团化的过程中,经营风险不可避免地也越来越大,财务管理的核心作用显得越来越重要。本文从加强全面预算管理、建立财务信息系统、强化资金管理几个方面对集团公司的财务管理提出了一些看法。
Since the reform and opening up, China successfully transformed from a planned economy to a market economy. Driven by the rapid development of the market economy, many enterprises with large scale, good operating conditions, strong capabilities and great potential for development have made great efforts in the development of the economy through equity investment, mergers and acquisitions And other ways to expand the scale of enterprises, from a single company developed into a cross-sectoral and trans-regional group. However, in the course of company expansion and the gradual grouping, the operating risks are inevitably increasing. The central role of financial management is becoming more and more important. This article puts forward some views on the financial management of the group company from the aspects of strengthening the overall budget management, establishing the financial information system and strengthening the fund management.