| 强化资金集中管理,提高资金使用效率 |
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| 引用本文： | 陈爱堂,康维福.强化资金集中管理,提高资金使用效率[J].山东冶金,2006,28(4):67-69. |
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| 作者姓名： | 陈爱堂 康维福 |
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| 作者单位： | 济南钢铁集团总公司,财务处,山东,济南,250101 |
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| 摘 要： | 现阶段企业集团资金管理中存在信息失真、监控不力、资金散乱、使用效率低下等问题,主要原因是由于缺乏有效的资金集中管理模式、管理的技术手段和方式落后等,可通过资金集中管理、推行企业会计委派制和内部审计制度、建立财务结算中心、实施资金的集中控制等方式加强企业集团的资金管理。
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| 关 键 词： | 企业集团 资金管理 信息失真 资金全面预算管理 会计委派制 |
| 文章编号： | 1004-4620(2006)04-0067-03 |
| 收稿时间： | 2006-05-24 |
| 修稿时间： | 2006年5月24日 |
Strengthening Fund Centralized Management for Increasing the Service Efficiency |
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| CHEN Ai-tang,KANG Wei-fu.Strengthening Fund Centralized Management for Increasing the Service Efficiency[J].Shandong Metallurgy,2006,28(4):67-69. |
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| Authors: | CHEN Ai-tang KANG Wei-fu |
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| Affiliation: | The Financial Department of Jinan Iron and Steel Group General Company, Jinan 250101, China |
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| Abstract: | On the stage,there are some problems at fund management of enterprises group such as information distortion,supervisory control incompetent,messy fund,low service efficiency etc.The major reasons are due to lack virtual fund centralized management pattern,supervisory technology method and system lag etc.The fund management of enterprise group can be reinforced by many manners such as fund centralized management,implementing enterprise accountant accreditation and internal audit system,setting up financial settlement center,fund centralized control etc. |
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| Keywords: | enterprise group fund management information distortion fund overall budget management accountant accreditation system |
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