| 兼并重组背景下的大型煤炭企业集团财务管控体系构建 |
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| 引用本文： | 李强.兼并重组背景下的大型煤炭企业集团财务管控体系构建[J].中国煤炭,2012,38(4):9-12. |
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| 作者姓名： | 李强 |
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| 作者单位： | 中国矿业大学管理学院,江苏省徐州市,221116 |
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| 基金项目： | 国家自然科学基金青年项目“考虑环境因素的煤炭产业生产率测度及提升机制研究”(71103181);国家统计局全国统计科研计划重点项目“考虑能源与环境的工业生产率计算方法研究”(2010LB10) |
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| 摘 要： | 大型煤炭企业集团经营范围广,产业链条长,跨区域、跨行业实施兼并重组现象比较普遍,做好财务管控工作就显得更加重要.提出大型煤炭企业集团应实施财务集中管控,以“保障资金、控制风险、提高效率”为主线.在此基础上,以F集团公司为例,构建包括融资管理、投资管理、预算控制和保障措施在内的财务管控体系,推进集团财务活动规范有序、健康高效.
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| 关 键 词： | 煤炭企业集团 财务管控 兼并重组 |
Construction of financial management & control system of large-scale coal enterprise group under the background of merging and reorganization |
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| Li Qiang.Construction of financial management & control system of large-scale coal enterprise group under the background of merging and reorganization[J].China Coal,2012,38(4):9-12. |
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| Authors: | Li Qiang |
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| Affiliation: | Li Qiang(Management School,China University of Mining & Technology,Xuzhou,Jiangsu 221116,China) |
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| Abstract: | Large-scale coal enterprise group has wide business range,long industrial chain and cross-regional,cross-industry merging and reorganization.Financial management & control becomes more important.This paper points that large-scale coal enterprise group should implement centralized finance,and treats ’ensuring funds,controlling risk,and improving efficiency’ as main line.Then,Using F Group as example,it constructs a complete system including financing management,investing management,budgeting management and supporting measures.It would promote financial activity orderly and efficient. |
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| Keywords: | coal enterprise group financial management & control merging and reorganization |
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