【正文】 針對(duì)這 種業(yè)務(wù)多元化的情況，集約型財(cái)務(wù)管理模式設(shè)計(jì)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(tuán)的整體優(yōu)勢(shì)；有利于對(duì)各子公司或業(yè)務(wù)部的業(yè)績(jī)?cè)u(píng)價(jià)；有利于總體戰(zhàn)略的執(zhí)行和戰(zhàn)略目標(biāo)的實(shí)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(tuán)財(cái)務(wù)管理模式 集約化管理是現(xiàn)代企業(yè)集團(tuán)，提高效率與效益的基本趨向。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。 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。 To promote the overall fund supervision, control and reasonable and efficient utilization。 四年大學(xué)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(dǎo)和幫助。 21 參考文獻(xiàn) [1]M Milleramp。因此集團(tuán)總部必須加強(qiáng)對(duì)該層次人員的培訓(xùn)指導(dǎo)工作 ,并建立定期輪崗制度 。 因此 ,在選擇財(cái)務(wù)管理模式時(shí) ,不管是集權(quán)還是分權(quán) ,都必須建立健全有效的財(cái)務(wù)控制制度 ,保障集團(tuán)在整體發(fā)展 戰(zhàn)略框架內(nèi)實(shí)施決策管理。許多企業(yè)集團(tuán)在事前決策形成之后 ,對(duì)于進(jìn)一步的財(cái)務(wù)控制工作往往注重于年度利潤(rùn)規(guī)劃 ,沒(méi)有進(jìn)一步將決策具體化 ,編制出據(jù)以進(jìn)行控制管理的月份、季度、 年度財(cái)務(wù)預(yù)算。實(shí)施防御 型戰(zhàn)略的公司強(qiáng)調(diào)削減各類費(fèi)用支出 ,實(shí)行決策集中化控制成本 ,嚴(yán)格控 19 制企業(yè)重大財(cái)務(wù)活動(dòng)。 明確集團(tuán)發(fā)展戰(zhàn)略 財(cái)務(wù)管理模式應(yīng)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。縱向型企業(yè)集團(tuán)一般以產(chǎn)業(yè) /產(chǎn)品為紐帶進(jìn)行多元化經(jīng)營(yíng) ,其內(nèi)部企業(yè)的 效益具有較強(qiáng)的相關(guān)性 ,故縱向型企業(yè)集團(tuán)適宜采用集權(quán)為主、分權(quán)為輔的財(cái)務(wù)管理模式。具體工作應(yīng)該有以下方面：制定集團(tuán)子公司統(tǒng)一的會(huì)計(jì)制度；研究并制定集團(tuán)公司的財(cái)務(wù)與會(huì)計(jì)政策；檢查監(jiān)督集團(tuán)內(nèi)部各單位的財(cái)務(wù)會(huì)計(jì)工作；對(duì)財(cái)務(wù)人員負(fù)有教育培訓(xùn)、工作指導(dǎo)、業(yè)務(wù)考評(píng)、資格管理等職責(zé)，統(tǒng)一對(duì)應(yīng)由母公司核算的會(huì)計(jì)事項(xiàng)進(jìn)行會(huì)計(jì)處理；督促各下屬單位及時(shí)提交各種會(huì)計(jì)資料，據(jù)此進(jìn)行匯總，以及編制合并會(huì)計(jì)報(bào)表；加強(qiáng)集團(tuán)會(huì)計(jì)電算化網(wǎng)絡(luò)系統(tǒng)的建設(shè)；建立全集團(tuán)財(cái)務(wù)分析系統(tǒng)，及時(shí)分析和掌握各單位的經(jīng)營(yíng)情況和財(cái)務(wù)狀況。 財(cái)務(wù)預(yù)算管理中心 預(yù)算是母公司對(duì)子公司實(shí)施有效財(cái)務(wù)控制的重要手段。 資本運(yùn)營(yíng)監(jiān)控中心 集團(tuán)領(lǐng)導(dǎo)層行使集團(tuán)資本變動(dòng)及資本經(jīng)營(yíng)活動(dòng)的決策權(quán)，資本運(yùn)營(yíng)管理部門具體負(fù)責(zé)管理和監(jiān)控集團(tuán)資本運(yùn)行過(guò)程及資本經(jīng)營(yíng)活動(dòng)。母公司投資管理的主要職責(zé)有：建立健全母子公司投資立項(xiàng)、 審批、控制、檢查和監(jiān)督制度；匯編全集團(tuán)投資活動(dòng)的現(xiàn)金流量預(yù)算，參與重大固定資產(chǎn)投資項(xiàng)目方案的制定；審核子公司自行決策的投資項(xiàng)目及子公司固定資產(chǎn)、無(wú)形資產(chǎn)等長(zhǎng)期性資產(chǎn)的變動(dòng)情況。二是與業(yè)務(wù)流程相銜接 ,在完整的流程中明 確會(huì)計(jì)核算的地位和財(cái)務(wù)管理的重點(diǎn) ,從而明確財(cái)務(wù)人員和管理者之間的責(zé)權(quán) ,提高組織和管理的效率 。 正確處理財(cái)務(wù)管理權(quán)責(zé) 15 針對(duì)我國(guó)中小企業(yè)財(cái)務(wù)權(quán)責(zé)過(guò)于集中的現(xiàn)象 ,應(yīng)合理設(shè)置財(cái)務(wù)管理層次和管理幅度 ,選擇與企業(yè)管理機(jī)構(gòu)相適應(yīng)的財(cái)務(wù)管理體系 ,適當(dāng)下放財(cái)務(wù)管理權(quán)限 ,并把權(quán)力與責(zé)任對(duì)等化 ,切實(shí)做到誰(shuí)執(zhí)行誰(shuí)負(fù)責(zé) ,充分發(fā)揮財(cái)務(wù)管理的職能作用。具體來(lái)講 ,作為企業(yè)進(jìn)行有效財(cái)務(wù)管理活動(dòng)的前提 ,一個(gè)合理的財(cái)務(wù)管理目標(biāo)應(yīng)當(dāng)符合以下特征 :可計(jì)量性、一致性、階段性和綜合性。 中小企業(yè)后金融危機(jī)時(shí)代完善財(cái)務(wù)管理模式的對(duì) 策 樹(shù)立科學(xué)的財(cái)務(wù)管理觀念 為了有效地克服 中小型 企業(yè)領(lǐng)導(dǎo)者集權(quán)、家族化管理帶來(lái)的弊端 ,促進(jìn)企業(yè)更深層