【導(dǎo)讀】我國有相當(dāng)一部分企業(yè)單純追求銷量不重質(zhì)量，過度依賴。充分發(fā)揮，對我國企業(yè)也帶來了諸多負面影響。究其原因主要是缺乏一個。行之有效的財務(wù)管理模式的支持。因此，深化財務(wù)改革，挖掘財務(wù)潛能，狀相適應(yīng)的財務(wù)管理模式，乃是當(dāng)務(wù)之急。步研究后金融危機時代企業(yè)財務(wù)管理模式如何完善。集團公司財務(wù)信息不準(zhǔn)確，經(jīng)營風(fēng)險無法有效控制??2020年9月15日，擁有158年歷史的美國第四大投資銀行雷。以此為標(biāo)志，二戰(zhàn)后最嚴(yán)重的全球性金融危機和經(jīng)濟衰退隨即揭。功防止了大蕭條的出現(xiàn)。全球經(jīng)濟從崩潰邊緣走了出來，金融危機肆。復(fù)蘇性增長的時代已經(jīng)來臨，即全球正在進入“后金融危機時代”。區(qū)經(jīng)濟的發(fā)展水平。期中被市場淘汰。因此從財務(wù)管理模式的微觀角度切入探討后就金融

　　

【正文】 in time, the financial situation of the whole enterprise group. (4) accounting center was established 1. Financial personnel unified management. According to the actual work group each financial module to the prehensive quality and accountants, in a planned way, the anization through exchange accounting personnel, accounting personnel for the business education, professional training and experience exchange offer convenience, and anize regular professional training and learning, to improve the prehensive quality and the accounting personnel in accordance with law, scientific financial management of financial management ability, vigorously promote the overall financial accounting personnel ideas and sense of responsibility, thus for intensive financial management patterns of innovation to provide a powerful guarantee. 2. And in accordance with the accounting law of accounting regulations 26 and system, the unit for accounting concentration accounting, the centralized fund pay and supervision. According to the provisions of the various units for business, according to the audit original vouchers, timely and accurate for the unit of proof of charge to fill, registered accountant zhang book, accounting for the individual。 For the unit of accounting statements and financial analysis and provides relevant accounting information material。 For each unit of accounting information and accounting files for sorting, filing, keeping. 3. Accounting center work information integration. Through the establishment of puter work system, with the management system and financial software, will each enterprise39。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。s financial condition, the prehensive control group management, the problems found in time, reduce the management risk and prevent loss of stateowned assets (Five) overall budget management Comprehensive budget management is the core of the enterprise management. In the group39。s internal implement prehensive budget management, not only can improve the management efficiency, optimize the allocation of resources, but also beneficial to clear group and their ZeQuanLi subsidiary, reducing friction, increasing cohesion, realize the overall strategy of the target group. In order to improve the budget management, need to set up a budget mittee, is responsible for the budget preparation, examination and anization and adjust. In the implementation of the budget process, the group can be built budget 27 department at all levels of strict work system and implement appropriate incentive measures to ensure that the budget39。s goals at all levels. Generally speaking, the subsidiary enterprise profit is budget control target control, also is the subsidiary of business activities for self control and adjustment of a process. (6) construct the subsidiary performance evaluation system First, not only to ensure that the capital of the subsidiary safety and integrity, and must also be profitable, plete the group issued goals profits indicator。 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(wù)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。通過集合人財物、管理等生產(chǎn)要素，進 行統(tǒng)一配置，以節(jié)儉、約束、高效為價值趨向，從而達到降低成本、高效管理，獲得可持續(xù)競爭的優(yōu)勢。企業(yè)集團集約型財務(wù)管理的優(yōu)勢在于：為實現(xiàn)集團整體的財務(wù)戰(zhàn)略、財務(wù)政策與財務(wù)目標(biāo)提供保證；促進全盤資金的監(jiān)督、控制和合理、高效利用；便于對子公司、分支機構(gòu)的監(jiān)控，使得整個企業(yè)集團的經(jīng)營活動得到有效的監(jiān)督和控制。 一、多元化、集約型財務(wù)管理模式的構(gòu)建 由于不同的子公司都有各自不同的經(jīng)營內(nèi)容，經(jīng)營特點與管理模式大相徑庭，而且彼此都為平等獨立法人，如不加以適當(dāng)集權(quán)，很容易各自為政，造成資源浪費、集團整體效益低下。針對這 種業(yè)務(wù)多元化的情況，集約型財務(wù)管理模式設(shè)計應(yīng)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(wù)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(wù)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(biāo)的實現(xiàn)等。 (一 )強化集權(quán)，適度分權(quán) 總體來看，集約型的財務(wù)管理是集權(quán)前提下的分權(quán)體制，過度的集權(quán)與分權(quán)都會影響集團戰(zhàn)略目標(biāo)的實現(xiàn)。從企業(yè)實踐來看，絕對集權(quán)和絕對分權(quán)是沒有的，恰當(dāng)集權(quán)與分權(quán)的結(jié)合既能發(fā)揮集團總部的財務(wù)調(diào)控職能， 29