集团企业混合式财务管理体制构建探析

摘要

Mixed financial management system, which absorbs the merits of centralized model and decentralized model, is more and more in well with the management of group enterprises. This paper introduces the connotation and the scope of application of mixed financial management system, and discusses how to construct a mixed financial management system for group enterprises from the following three aspects： management function, organization form and management system.%混合式财务管理体制是一种吸取了集权式和分权式优点的财务管理体制模式，在实际运用中越来越受集团企业管理者的青睐。混合式财务管理体制有其内涵及适用范围，需从管理职权、组织形式和管理制度三方面构建混合式财务管理体制。