【正文】 用集權為主、分權為輔的財務管理模式。實施防御 型戰(zhàn)略的公司強調(diào)削減各類費用支出 ,實行決策集中化控制成本 ,嚴格控 19 制企業(yè)重大財務活動。 因此 ,在選擇財務管理模式時 ,不管是集權還是分權 ,都必須建立健全有效的財務控制制度 ,保障集團在整體發(fā)展 戰(zhàn)略框架內(nèi)實施決策管理。 21 參考文獻 [1]M Milleramp。 To promote the overall fund supervision, control and reasonable and efficient utilization。s financial information are concentrated on the puter work, the person in charge of finance and financial executives can always call, inquires the headquarters and the corporation39。針對這 種業(yè)務多元化的情況，集約型財務管理模式設計應遵循以下原則：有利于總體資源的綜合利用；有利于激發(fā)各子公司或業(yè)務部的積極性，發(fā)揮集團的整體優(yōu)勢；有利于對各子公司或業(yè)務部的業(yè)績評價；有利于總體戰(zhàn)略的執(zhí)行和戰(zhàn)略目標的實現(xiàn)等。 Secondly, in view of the different business scope, the subsidiary of different management way need to develop different performance assessment standards. Performance evaluation, not only should see a pany profit, the assetliability ratio, the payment proportion, bad debt loss and recovery of data, and at the same time we will also good rate of engineering, social influence set up the effect coefficient consideration together. Third, the subsidiary pany performance evaluation, must eliminate group headquarters in the influence on after, restore to normal, so that we can guarantee the assessment of just and fair and reasonable. Financial personnel control system, the financial system control system, financial target control system and financial information control systems of building into an anic whole, good cultural environment and mechanism of the environment, to ensure enterprise efficient, timely, plete and operating well, keep the sustainable development of the enterprise group, and finally achieve enterprise group value maximization. Second, the conclusion In short, diversified business financial management must construct under intensive perfect and sound, scientific and reasonable, effective financial control 28 system, it is with the person this, the investors, operators, financial managers closely bined, deal with supervision and management, decisionmaking, and their relationship, and constantly operating management innovation of financial management and innovation, to adapt to the new management strategy policy to constantly adjust their own financial management mode. 淺談集約化集團財務管理模式 集約化管理是現(xiàn)代企業(yè)集團，提高效率與效益的基本趨向。 The overall strategy for the implementation and 24 strategic target realization. (a) strengthen centralized, moderate the decentralization of power Overall, intensive financial management is the basis of centralized separation system, excessive centralization and decentralization will affect the group strategic target realization. From the enterprise practice, the absolute centralization and absolute decentralization is no, appropriate bination of centralization and decentralization can play group headquarters of the financial control functions, inspire the enthusiasm and creativity of the subsidiary pany, and can effectively control subsidiary business risk and financial risk. Combining centralization and decentralization, help to overe excessive centralization or the decentralization of defects, be helpful for prehensive centralization and decentralization of the advantage. Combining centralization and decentralization in group operation purpose as the core, will focus on major decisions within the group headquarters and give their own decisions and other subsidiary decisionmaking power, it can effectively the advantages of centralization and decentralization set up. (2) accounting system diversification, the internal control normalized The existence of the diversification of accounting system of intensive financial management put forward the request, the enterprise according to the actual situation of the formulate unified, the maneuverability is strong system of internal control, to regulate internal financial decisionmaking of important examination and approval procedures and accounting procedures, in order to improve the reliability of the various subsidiaries financial statements and parability. In addition, make internal financial system also needs to highlight all levels of financial authority and responsibility, including their 25 financing decision, in investment decision, ine distribution policy decision of the financial activities authority and responsibility, in order to realize the group39。 四年大學生活即將結(jié)束，回顧幾年的歷程，老師們給了我們很多指導和幫助。因此集團總部必須加強對該層次人員的培訓指導工作 ,并建立定期輪崗制度 。許多企業(yè)集團在事前決策形成之后 ,對于進一步的財務控制工作往往注重于年度利潤規(guī)劃 ,沒有進一步將決策具體化 ,編制出據(jù)以進行控制管理的月份、季度、 年度財務預算。 明確集團發(fā)展戰(zhàn)略 財務管理模式應服從于企業(yè)的發(fā)展戰(zhàn)略 ,充分體現(xiàn)企業(yè)的戰(zhàn)略思想。具體工作應該有以下方面：制定集團子公司統(tǒng)一的會計制度；研究并制定集團公司的財務與會計政策；檢查監(jiān)督集團內(nèi)部各單位的財務會計工作；對財務人員負有教育培訓、工作指導、業(yè)務考評、資格管理等職責，統(tǒng)一對應由母公司核算的會計事項進行會計處理；督促各下屬單位及時提交各種會計資料，據(jù)此進行匯總，以及編制合并會計報表；加強集團會計電算化網(wǎng)絡系統(tǒng)的建設；建立全集團財務分析系統(tǒng)，及時分析和掌握各單位的經(jīng)營情況和財務狀況。 資本運營監(jiān)控中心 集團領導層行使集團資本變動及資本經(jīng)營活動的決策權，資本運營管理部門具體負責管理和監(jiān)控集團資本運行過程及資本經(jīng)營活動。二是與業(yè)務流程相銜接 ,在完整的流程中明 確會計核算的地位和財務管理的重點 ,從而明確財務人員和管理者之間的責權 ,提高組織和管理的效率 。具體來講 ,作為企業(yè)進行有效財務管理活動的前提 ,一個合理的財務管理目標應當符合以下特征 :可計量性、一致性、階段性和綜合性。 經(jīng)濟性原則 經(jīng)濟性原則是指，我國企業(yè)在選擇財務管理模式時，應在確保實現(xiàn)各方面要求的情況下，使成本最低化 。集團公司財務管理模式的總體目標是：以《會計法》、《 企業(yè) 會計準則》以及國家其它相關的法律法規(guī)作為 財務 管理工作準則，加強會 計控制系統(tǒng)建設作為財務管理的總體要求，把財政部關于印發(fā)《企業(yè)國有 資本 與財務 管理 暫行辦法的通知》作為財務工作的總體思路和指導方針，建立及時、全面、規(guī)范、正確的經(jīng)濟 信息 披露 體系 ，把加強財務 計劃 和各項效績考核指標的落實、監(jiān)督、檢查、考評作為實現(xiàn)經(jīng)濟指標的運行機制進一步完善與生產(chǎn)經(jīng)營所要求的財務管理內(nèi)容，加強對現(xiàn)金流的全面預算和結(jié)算為主線條 的資金管理，加速資金的周轉(zhuǎn)，降低資金成本，開源節(jié)流，增加收入，降低成本，實現(xiàn)國家利益最大化，爭取最大的經(jīng)濟效益 [10]。即，在對各級財務負責人分級落實責任的同時，賦予相應的處理財務會計事項的權利，上級領導或單位不應越權插手，下級領導不能回避責任。