Decentralized financial management mode refers to the financial system in which subsidiaries have complete financial management decision-making power and the parent company mainly indirectly manages subsidiaries. Subsidiaries have full decision-making power in capital integration, investment application, financial revenue and expenditure, selection and dismissal of financial personnel, wages, benefits and bonuses of employees, and make major financial decisions according to the market environment and the company's own situation.
2. Decentralized financial management model
Decentralized financial management mode refers to the financial system in which subsidiaries have complete financial management decision-making power and the parent company mainly indirectly manages subsidiaries. Subsidiaries have full decision-making power in capital integration, investment application, financial revenue and expenditure, selection and dismissal of financial personnel, wages, benefits and bonuses of employees, and make major financial decisions according to the market environment and the company's own situation.
3. Financial management mode combining decentralization and centralization.
Extremely centralized, subsidiaries have no initiative flexibility, and the group's financial and operating mechanisms are bound to be rigid; On the contrary, excessive decentralization will also lead subsidiaries to blindly pursue individual economic interests and ignore the overall interests of the group.
The financial management mode combining centralization and decentralization emphasizes proper centralization and decentralization, which can not only give play to the financial adjustment function of the group parent company, stimulate the enthusiasm and creativity of the subsidiaries, but also effectively control the risks of the operators and subsidiaries. This model overcomes the defects of excessive decentralization or centralization to a certain extent, and integrates the advantages of centralization and decentralization.
As a new form of economic organization, generalized information enterprise group is widely adopted by all countries in the world. After World War II, the economic development of South Korea and Japan is closely related to the development of enterprise groups. Especially in the context of capital globalization, a large number of transnational groups linked by capital have emerged. In China, influenced by the long-term planned economic system, the development of enterprise groups is extremely slow. Compared with large-scale foreign enterprise groups, it is still in the primary growth stage, and there is still a big gap.
The main reason is that enterprise groups have neglected their own system construction and failed to give full play to the function of financial resource allocation in the process of rapid development and growth. Whether the allocation function of financial resources can be brought into full play depends on many factors, and the key is the system, mechanism and operation mode of financial resources, that is, how to arrange the financial management system reasonably and effectively within the enterprise. Because of the large scale of enterprise group, the total amount of financial resources it has, and the more complicated internal organizational structure and management level, the choice of internal financial system of enterprise group is more difficult and harsh than that of a single enterprise.
There are many problems in the operation of internal financial management system in many enterprise groups, and the phenomenon of excessive concentration or dispersion of financial power allocation is widespread, which seriously affects the overall efficiency and benefit of enterprise groups and even causes confusion in internal management of enterprise groups. Therefore, by studying the financial management system of enterprise groups, this paper analyzes the factors that group companies need to consider when choosing the financial management system, probes into the common problems in the financial management system of enterprise groups in China, and puts forward some countermeasures and suggestions for improvement.
Baidu Encyclopedia-Financial Management Mode