企业集团(控股公司)财务管理模式研讨（Discussion on financial management mode of enterprise group (holding company)）.docVIP

企业集团(控股公司)财务管理模式研讨（Discussion on financial management mode of enterprise group (holding company)） [Abstract] Based on the background of the financial management system and the parent company of modern enterprise, the enterprise financial management has carried on the preliminary discussion, that centralized financial control is the basis of management control of enterprise groups, and the methods of financial centralized control of this beneficial. Looking at the history of economic development for more than a century, it can be described as surging forward and surging forward with great momentum. In this magnificent economic symphony, mergers and acquisitions are no doubt the most thrilling notes. diyifanwen In China, the annexation and reorganization of enterprises is the result of deepening the reform of the economic system. Although in the stage of the socialist transformation of 1949-1956 and 1957-1978 in a highly centralized planned economy period, also have conducted off, stop and transfer, but the real meaning of the merger and reorganization was started from the reform and opening up in 1979, is an important indicator of its emergence and development of enterprise group. With the accelerated pace of reform and opening, the domestic enterprise group has achieved rapid development, by the end of 1997, more than the national provincial enterprise group approved the establishment of a total of 2320, achieved operating income of 27659 yuan, the total assets of 49250 yuan, accounting for the number of independent accounting industrial enterprises in 127% the number of enterprise groups, assets accounted for 511%. Business income accounted for 45 of 5%., thus, the integration and development of enterprise group occupies a pivotal position in the national economy. But not every merger and reorganization is successful. Examples of mergers and acquisitions from surplus to loss or even bankruptcy have been found everywhere in the annex. With the rapid expansion of the