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财务共享模式下国有企业集团集中财务管控探思

Author(s)：
许伟

Publication Title：

Wen Yuan (High School Edition) 2021 No.10

Affiliations：
山东人才集团有限公司山东济南 250014

Abstract：
现如今我国企业集团规模日益壮大，公司治理结构的高效、灵活的体制机制、建立健全公司管理系统等方面都对企业的财务控制工作制定了更进一步的标准。文章通过对国有企业财务集中控制的必要性的深度剖析，论述了我国国有企业在财务共享的大背景下，仍然存在着财务管理体系不健全、组织结构缺乏合理性、风险控制机制与人员的分配缺乏科学性等问题。在此基础之上，本文从建立财务共享平台、构建综合型预算的管理机制、培养和优化财务人员的技术技能与职业道德、加强内部审计相关工作等方面进行了探讨。

Keywords：
财务共享；国有企业集团；集中财务管控

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[1] 许伟.财务共享模式下国有企业集团集中财务管控探思[J].Wen Yuan (High School Edition),2021(10),.

文渊(高中版)

Wen Yuan (High School Edition)

Language: 中文

CN：11-9276/G

ISSN：2096-6288

Publication Frequency: 月刊

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