| What this article discusses is the design and the choice of the enterprise group financial management system. Nowadays, the enterprise group has already become a widely used form of organization. Many people in China want to realize the goal of goof development by this way, including industry, standardization and so on. Financial management system is the important part of management of the enterprise group. It is clear that the financial management system has been more and more important for the achievement of the enterprise group. Now the management theory and the financial management research both have been relative consummation. Base on it, this article try to find a way to combine them, so that the financial management system could be more harmonious for the management of the enterprise group. It may be helpful for those enterprise groups which are in the course of building or have run for some time.There are four parts in this article:The first part is the simple introduction of the enterprise group and its financial management system, including the economic reason of the birth of organization form of the enterprise group, the definition of the financial management system discussed in this article. The enterprise group is the production of the highly development of the socialized big production and the intense market competition. The financial management system in this article means the standardization basic rules of the organization, the power and duty structure, the stuffer system about the procession of the accounting information, the management of the cost, the capital, the risks , the inside management and so on. This define including the distribution of the financial power and the structure of the organization of financial management. So as to the detailed financialmanagement rules, such as the budget management, the investment and the financial, are not the point of this article. The second part talked about the design of financial management system of the enterprise group through the factors which affect it. This part including the goal and tenets of design, the research results in these fields, and the factors affect it. This part is the most important part in this article. All the factors are divided into two kinds: the inside and outside factors. And the inside factors included six factors: enterprise administer, the structure of the organization, the feature of the line of business, the scale of the enterprise group, the culture of the enterprise, and the strategy. The outside factors include five factors: political, laws, economic, technology, and culture. It provides a framework for the design of financial management system through those analyze of the factors. Here the author points out that there has no the best model of the manage management, but the right model suited for some special enterprise during the special term. The design of the financial management system is a course with movement. It could never be finished at any time and stopped if you want to continue your progress.The third part is the case analyzing. It constituts one of the characters of this article that combining the theory and the practice.The fourth part has a concise discuss about the design and the choice of the enterprise group financial management system. Being the continue of the theory of financial management , the right organization structure is the request of the inside management and the running of the financial management. This article describes the organization of financial management by three levers: the strategy decider, the person who carry it out, and the basic lever. It also explains the reason why the choice should be reasonable, but not the best. The other characters of this article are the combination of management and financial management. This two subjects have seldombeen combined before. But except the professional character, financial management is not isolated. It also is the part of the enterprise management and should run on the base of the whole scientif... |
PDF Full Text Request