代写范文

留学资讯

写作技巧

论文代写专题

服务承诺

资金托管
原创保证
实力保障
24小时客服
使命必达

51Due提供Essay,Paper,Report,Assignment等学科作业的代写与辅导,同时涵盖Personal Statement,转学申请等留学文书代写。

51Due将让你达成学业目标
51Due将让你达成学业目标
51Due将让你达成学业目标
51Due将让你达成学业目标

私人订制你的未来职场 世界名企,高端行业岗位等 在新的起点上实现更高水平的发展

积累工作经验
多元化文化交流
专业实操技能
建立人际资源圈

Financial management of Enterprise Group

2019-04-03 来源: 51due教员组 类别: Paper范文

下面为大家整理一篇优秀的paper代写范文- Financial management of Enterprise Group,供大家参考学习,这篇论文讨论了企业集团财务管理。财务管理是基于财务活动和财务关系而产生的,它是利用价值形式对企业生产过程进行的管理,是企业组织财务活动、处理与各方面财务关系的一项综合性管理工作。而企业集团的财务管理,容易出现集权与分权等问题,所以企业集团必须要完善相关的财务管理制度。

Enterprise Group,企业集团财务管理,essay代写,paper代写,作业代写

With the development of economy, diversified, large-scale enterprise groups gradually grow up. However, how to achieve effective unified management within the Enterprise group is still a problem, and the unification of financial management is the crux of the problem. Firstly, this paper briefly introduces the concept and mode of enterprise group and financial management, then points out the problems in the financial management of Enterprise group, and finally puts forward the perfect countermeasures.

The Enterprise group is the core of one or more powerful large enterprises with the function of investment Center, with a number of enterprises with close connection in assets and technology as periphery, the multi-level economic organization formed by the main link of property right.

Financial management is based on financial activities and financial relations, it is the use of value form of enterprise production process management, is the enterprise organization financial activities, processing and financial relations in all aspects of a comprehensive management work, with a wide range, comprehensive and strong characteristics. Mainly including financing, investment, capital operation, distribution and financial relations in several aspects of the content.

The Enterprise group has the following characteristics in financial management: diversification of financial subject, multi-level decision-making, diversification of investment field, dual function of parent company and regularization of affiliated transaction. Because of the complexity of its characteristics, the enterprise groups are prone to problems in financial management, centralization and decentralization, and need to be solved urgently.

The parent company of the Enterprise group has the absolute decision-making and control right, and the subsidiary only executes the right. The advantages of this model are as follows: First, it is convenient for the parent company to control the subsidiaries, and to ensure the consistency of the Enterprise group objectives and maximize the benefits; second, it is convenient to mobilize the internal resources of the Enterprise group, to promote the rational allocation of resources, and to reduce the cost of enterprises. The disadvantage is: first, the parent company's mastery of subsidiaries can not be exhaustive, so the decision-making is prone to deviation or lag; second, the subsidiary has no decision-making power, so lack of enthusiasm and responsibility, not conducive to the overall development of enterprise groups.

The parent company only makes decisions or approves the major financial matters, the subsidiary has the decision-making power and the management right of the day-to-day operation, only the decision-making result can be recorded. The advantage of this model is: first, the subsidiary has the decision-making power to the daily operation and the finance, greatly reduces the escalation procedure and the time, enhances the subsidiary management efficiency; Second, the subsidiary company has the enthusiasm and the creativity of the management, thus enhances the enterprise benefit. The disadvantage is: first, the business is relatively independent, not conducive to the overall allocation of resources, the sub-enterprises may for their own benefit and sacrifice the overall interests of the second is not conducive to the formation of scale benefits. This pattern is more appropriate for businesses that do not have much contact with other members.

Also called the combination of centralization and decentralization of the financial management model, that is, between centralization and decentralization to find a suitable for enterprise management "degree" to overcome the drawbacks of extreme administrative means. The parent company not only has the centralized decision-making power to the enterprise important matters, but also achieves the reasonable and effective decentralization to the subsidiary, emphasizes the result control, but not the process control, achieves the responsibility coordinated unification, and supervises the enterprise management situation.

Most enterprise groups ' understanding of financial management is limited to the accounting statements and consolidated statements, without the concept of enterprise value, capital budgeting, long-term financing and financial budget. If the financial authority is limited to the ex post facto management and the lack of control, decision-making is lagging, often the enterprise will report the results of decision-making to find the problem, did not play the role of financial management.

It is often difficult for parent companies to collect financial information from all subsidiaries and to manage funds centrally. Some subsidiaries conceal or even report false information for their own benefit, which damages the overall interests of the enterprise groups. Enterprise Group is difficult to establish a unified internal control system and financial management system, the financial management gap between enterprises, the financial person can not cooperate with the coordination work, leading to the financial chaos of enterprise groups.

The enterprise group should improve the financial management system and realize the unified management of the parent-subsidiary company. In the aspect of corporate governance, the first is to improve the decision-making mechanism of important matters, to define the types of major matters, the responsibility distribution of parent-subsidiary companies, the competent departments and personnel. The second is the unified delegation of financial principals, financial principals into the subsidiaries, not only the subsidiary's financial activities to monitor, but also participate in the subsidiary's financial activities of decision-making and implementation, because the financial person responsible for the entire enterprise group, so there will be no senior executives to make false financial information behavior.

In the aspect of fund management, the first is to improve the overall budget management system, enterprise groups to formulate the objectives and budgets of enterprises, and to assess the implementation of enterprises, to find out the advantages and disadvantages of each enterprise, improve the group's overall financial management level. The second is to establish the internal accounting standard, so that the financial accounting standards of enterprises are consistent, facilitate the integration of enterprise Group financial Information, the parent company to make the overall decision-making. Third, the implementation of Unified fund management, from the Enterprise group responsible for the overall financing and development of funds Division plan, in addition to the enterprises must be a small part of the funds, the subsidiary needs to be approved by the parent company after approval, the parent company should also supervise the fund management of subsidiaries to ensure that the use of funds

The parent company to strengthen the supervision of subsidiaries, including: supervision of the subsidiary's operating activities are legal compliance, inspection subsidiary financial information authenticity, legality; All departments and personnel should strengthen mutual supervision, and enterprises should establish corresponding mechanism to encourage supervision. The Enterprise Group shall establish a special internal audit department, employing or deploying personnel with audit-related qualifications and experience to be responsible for internal audit, which is an important part of corporate governance, which plays an important role in preventing corrupt practices and balancing asymmetric information, and is beneficial to maximizing the interests of enterprises.

The establishment of enterprise financial management Information system, each child enterprise will be the accounting information input system, can realize the centralized accounting information and management control. In addition to the realization of computerized accounting, conditional enterprise groups can also be based on their own characteristics of the establishment of ERP system to achieve procurement, production, sales, finance, personnel, such as all-round, whole process of enterprise management.

The formation of enterprise groups is to better integrate resources and advantages, and better realize the maximization of benefits. But if the enterprise group can not deal with all kinds of problems, especially the financial management problem, then the advantages of the enterprise group will be difficult to play. Enterprise group matures at the same time, the external environment also changes at the moment, therefore, enterprise group need to choose according to different stages of development and the external environment suitable for the financial management mode, and coordinate the relationship between the mother and child company to agree, to improve the competitiveness of the enterprise group, realize the development of the enterprise group.

51due留学教育原创版权郑重声明:原创paper代写范文源自编辑创作,未经官方许可,网站谢绝转载。对于侵权行为,未经同意的情况下,51Due有权追究法律责任。主要业务有essay代写、assignment代写、paper代写服务。

51due为留学生提供最好的paper代写服务,亲们可以进入主页了解和获取更多paper代写范文 提供作业代写服务,详情可以咨询我们的客服QQ:800020041。

上一篇:The Microteaching 下一篇:Giordano Bruno