论企业集团集权财务管理-会计学专业论文.docxVIP

AbstractThe Abstract The financial management of group corporation is increasingly towards centralization and Intemet based．To solve the problem of our country’S traditional group corporation financial management practices，and to meet Chinese group corporation financial management requirement in the Intemet economy,the author through discussion of related theory(such as intemal financial theory and group development theory)and group corporation centralized financial management practices， applied research methods such as abstract，classification and derivation，and presented her points about the future development of group corporation，and the improvement of the current practices through centralized control and electronic applications． This thesis consists five parts： Introduction：Introduce the research background and the purport of the subject including the literature review,research methods and the framework ofthe thesis． The first chapter：Introduce the fundamental of the centralized financial management in the group corporation．Thereinto，the internal fmanee theory studies the efficiency and the security about the tin-hover of the interior capital of the groups．The security Gtthe ttii-nover ofthe Intemar。cap／fM i§the pTemfss of the long run and steEidy development of the groups，and the efficiency of the turnover of the internal capital is the key competence of the groups．To ensure the security and realize the efficiency,the point is the target financial management and the internal finance contr01．This is the basic theory that supports the centralized fmancial management in the group corporation． The group development theory includes the borderline theory and the integration theory． The former studies the set off of the borderline of the groups，and the latter offers the integration concept that formed by the groups themselves when they need to realize their core competence．These two parts supplement each other mad come to the necessity of the centralized fmancial man