【正文】 (一 )強(qiáng)化集權(quán)，適度分權(quán) 總體來(lái)看，集約型的財(cái)務(wù)管理是集權(quán)前提下的分權(quán)體制，過(guò)度的集權(quán)與分權(quán)都會(huì)影響集團(tuán)戰(zhàn)略目標(biāo)的實(shí)現(xiàn)。 一、多元化、集約型財(cái)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(yíng)內(nèi)容，經(jīng)營(yíng)特點(diǎn)與管理模式大相徑庭，而且彼此都為平等獨(dú)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(fèi)、集團(tuán)整體效益低下。通過(guò)集合人財(cái)物、管理等生產(chǎn)要素，進(jìn) 行統(tǒng)一配置，以節(jié)儉、約束、高效為價(jià)值趨向，從而達(dá)到降低成本、高效管理，獲得可持續(xù)競(jìng)爭(zhēng)的優(yōu)勢(shì)。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。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。 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 internal management system and its procedures. (3) realize financial centralism management Implementing financial accreditation, realize the centralization of financial management. Of each brand enterprise financial personnel unified centralized management and office, anization learning and strengthen business training business, financial department is not according to different subsidiary to set the department, but according to the financial responsibilities rational division of labor to set into accounting supervisor and general ledger accounting, cost accounting and fund administrator, etc. This setting methods make subsidiary pany financial anically fuses for an anic whole, make division can master 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。 Help to various subsidiaries or business department of the performance evaluation of。 Facilitate the subsidiary pany, the monitoring of the branch, make the whole enterprise activities of the group of supervision and control effectively. A, pluralism, intensive financial management mode construction Due to the different affiliates are all of different management content, business operation characteristics and management models vary wildly, and each other for equality independent legal person, if not be appropriate centralization, it is easy to fragmented, and cause the waste of resources, lower benefit group as a whole. In this kind of diversification, intensive financial management mode design should follow the following principles: the prehensive utilization of resources to overall。 23 附錄 Building on intensive financial management mode Intensive management is modern enterprise group, improve efficiency and benefit basic trend. Through the collection, management of production factors we, undertake unity configurations to thrift, constraints and efficient as value orientation, so as to reduce the cost, high efficient management, and to obtain sustainable petitive advantage. Enterprise group intensive financial management of the advantage is: to realize the group as a whole financial strategy and financial policy and financial goals provide guarantee。他們嚴(yán)謹(jǐn)?shù)闹螌W(xué)，優(yōu)良的作風(fēng)和敬業(yè)的態(tài)度，為我們樹(shù)立了為人師表的典范。在此，我對(duì) 老師 表示誠(chéng)摯的感謝以及真心的祝福。 Capital,Corporation Finance, and the Theory of Investment[J].American Economic Review,1958,(48) [2]陸正飛 .財(cái)務(wù)管理 .第二版 [M].大連：東北財(cái)經(jīng)大學(xué)出版社， ~17 [3]路夏威 .淺析企業(yè)集團(tuán)財(cái)務(wù)管理模式 [J].山西高等學(xué)校社會(huì) 科學(xué) 學(xué)報(bào) ,2020(1). [4]盧占鳳 .現(xiàn)代 企業(yè)財(cái)務(wù)管理的重要性探討 [J].科技創(chuàng)業(yè) (月刊 ).2020(9):56. [5]The New Wealth Management (CFA Institute Investment Series): The Financial Advisor39。 本文對(duì)我國(guó)企業(yè)財(cái)務(wù)管理模式存在問(wèn)題和完善建議的分析探討還不夠具體，有待在今后的學(xué)習(xí)工作中做進(jìn)一步研究。 20 5 結(jié)論 本文通過(guò)對(duì) 后金融危機(jī)時(shí)代 我國(guó)企業(yè)財(cái)務(wù)管理模式的問(wèn)題研究，主要得出以下結(jié)論： (1).財(cái)務(wù)管理模式是指管理者在一定財(cái)務(wù)管理思想的指導(dǎo)下，對(duì)企業(yè)財(cái)務(wù)管理目標(biāo)、財(cái)務(wù)管理對(duì)象和財(cái)務(wù)管理方法進(jìn)行整合以推動(dòng)財(cái)務(wù)管理活動(dòng)有效、合理運(yùn)行的一種管理狀態(tài) 。集團(tuán)中各成員企業(yè)的財(cái)務(wù)負(fù)責(zé)人是實(shí)現(xiàn)集團(tuán)公司財(cái)務(wù)控制的關(guān)鍵層次 ,尤其是在 采用委派制的情況下 ,由于其本身具有的事前控制性、審計(jì)經(jīng)常性、反饋及時(shí)性、高度專(zhuān)業(yè)性和獨(dú)立性 ,可幫助企業(yè)集團(tuán)進(jìn)行有效的財(cái)務(wù)集中控制。 加強(qiáng)集團(tuán)財(cái)務(wù)管理人 才梯隊(duì)建設(shè) 集團(tuán)總部財(cái)務(wù)人員負(fù)責(zé)組織、領(lǐng)導(dǎo)集團(tuán)整體的財(cái)務(wù)管理、預(yù)算管理、會(huì)計(jì) 核算和會(huì)計(jì)監(jiān)督工作 ,因此總部財(cái)務(wù)人員是財(cái)務(wù)管理人才梯隊(duì)建設(shè)中的首要層次。既然事前控制未必有效 ,那么成員企業(yè)對(duì)決策的整個(gè)執(zhí)行過(guò)程就很容易超出母公司的財(cái)務(wù)控制范圍 ,游離在母公司的財(cái)務(wù)控制之外 。因此期中預(yù)算與經(jīng)營(yíng)業(yè)績(jī)比較也就難以進(jìn)行 ,事中控制流于空談。但從我國(guó)目前的情況看 ,企業(yè)集團(tuán)的財(cái)務(wù)控制主要集中于事后控制 ,往往缺乏至關(guān)重要的事前預(yù)算和事中控制。因此實(shí)施防御型戰(zhàn)略的企業(yè)集團(tuán)強(qiáng)調(diào)財(cái)務(wù)集權(quán)控制