以财务管理为手段建立规范化的企业集团 |
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引用本文: | 杜鹃,余红兵.以财务管理为手段建立规范化的企业集团[J].软科学,2001,15(3):93-95. |
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作者姓名: | 杜鹃 余红兵 |
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作者单位: | 1. 成都电子高等专科学校, 2. 成都中砝会计师事务所, |
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摘 要: | 本文重新认识了企业集团的本质,提出产权关系是连接集团内部企业的纽带。针对企业集团存在的财务方面的缺陷,提出了在企业集团内部如何构建完善的财务管理体系、财务监控制度的建议。
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关 键 词: | 企业集团 产权关系 财务管理 |
文章编号: | 1001-8409(2001)03-0093-03 |
Establishing Formal Enterprise-Group by Means of Financial Management |
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Abstract: | The paper illustrates the nature of enterprise-group from a new point of view. The author proposes that the property relation is the link, through which the internal enterprise of a group works together. Concerning the defects of enterprise in finance, the author makes some suggestions, on how to establish a perfect financial management system and a financial supervision system. |
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Keywords: | enterprise-group relation between ownership and management of enterprise financial management |
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