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M L Markus. The study of enterprise financial centralized management [J].
Communications of the ACM, 2015, 12(2): 42-46.
鍘熸枃
The study of enterprise financial centralized management
M L Markus
Abstract
Financial
centralized
management
is
based
on
network
environment
to
realize
enterprise
groups,
financial
accounting,
financial
reporting
and
the
financial
management
system
is
a
new
management
concept
and
mode.
The
foundation
of
financial
centralized
management
is
the
information
focus,
must
use
information
technology
to
build
the
network
environment,
realize
the
centralized
monitoring
group headquarters, to achieve resource sharing between enterprise
group members,
win-win cooperation and common development. The content of the enterprise group
financial
centralized
management
generally
includes
financial
centralized
management,
the
focus
of
accounting
information,
the
concentration
of
financial
resources,
embodies
in
accounting,
cash
management,
cost
management,
budget
management, information management, etc.
Keywords:
enterprise
groups,
financial
centralized
management,
the
management
pattern
1 Introduction
With the speeding up of global economic integration, the enterprise in the fierce
competition in the market environment facing the more and more uncertainty, in order
to survival and development in the future economic spring tide, many companies have
to
unite.
Frequent
mergers,
acquisitions,
restructuring,
enterprise
scale
is
more
and
more
big,
the
group
has
become
at
present
the
company
cope
with
competition
happen to coincide choice. But choose the collectivization road at the same time, also
is
the
inevitable
choice
and
suffers
from
the
co-existence
of
enterprise
collectivize
rights
restriction
and
coordination
difficulties,
optimal
allocation
of
resources
to
concentrate,
information
is
scattered
and
other
shortcomings.
Many
large
enterprise
groups
in
the
emerging
financial
management
problems,
such
as
information