文档介绍：摘要
改革开放以来,随着市场经济体制的不断完善和发展,资产重组、行业联合、跨行业兼并等相关企业扩张行为的实行,涌现出众多企业集团,组建企业集团也成为整合资源、协同管理优势的一种必然。浙江民营企业集团发展迅速,在国民经济和社会发展中的地位和作用日益增强,在促进浙江各地就业,推动经济长期发展等方面意义重大而深远。但随着企业集团这种企业组织形式的增多,财务管理的难度随之增大,出现的财务管理问题也越来越多,进而阻碍了企业集团的进一步发展进程。
本文在阐明企业集团财务管理体制形式及其特征的基础上,分析浙江民营企业集团的发展状况和经营特征,总结浙江民营企业集团财务管理体制中存在的主要问题,并提出改进浙江民营企业集团财务管理体制的对策措施。
关键词:民营企业集团;财务管理体制;存在问题;改进对策
Abstract
Since Reform and opening up, with the market economy and development of improved, asset restructuring, industry joint, cross-industry and other acts related to the implementation of business expansion ,enterprise groups have emerged in many, enterprise groups e integrated resources, collaborative management advantages of a necessity . the Zhejiang private enterprise groups development is rapid, national economic and social development in the position and role in promoting the employment of Zhejiang all , and promote economic and long-term development employment aspects of significant and profound meaning. However, with the enterprise group this anization form of increased, Financial management difficulties getting higher, The financial management problems appeared more and more , thereby impeding the enterprise group's further development process.
This paper expounded enterprise group financial management system form the basis of its characteristics, analysis of private enterprise in Zhejiang and business development group characteristics , summary of Zhejiang private enterprise financial management system of the main problems, and puts forward improvements Zhejiang private enterprise financial management system countermeasures.
Key Words:the private enterprises group ; financial management system ; problems ; improved strategy
目录
一、引言 1
二、企业集团财务管理体制的形式及其特征 1
(一)企业集团及其财务管理体制 1
(二)企业集团财务管理体制的形式及其基本特征 2
三、浙江民营企业集团的发展状况和经营特征 4
(一)浙江民营企业集团发展状况 4
(二)浙江民营企业集团的经营特征 6
四、浙江民营企业集团财务管理体制中存在的问题 7
(一)财务管理组织与决策机制僵化 7
(二)集团的基本财务信息不完善 8
(三)集团内财务监督控制不力 8
(四)激励约束机制欠完善 8
(五)集团资金使用效率低 9
五、改进浙江民营企业集团财务管理体制的对策建议 9