企业集团财务管理的基本特征及其方法

本文通过对企业集团的基本特征、类型和成因的研究，重点探讨了企业集团总部与分部的关系，指出总部与分部之间存在着对立统一的利益关系．总部与分部利益关系的复杂化必然导致企业集团管理的复杂化，协调集团内部各种利益关系贯穿于集团财务管理的整个过程，成为企业集团财务管理的基本特征之一．文章还就建立企业集团财务管理所特有的方法体系问题进行了探讨．

Basic Features and Methods of FiscalManagement in Enterprise Groups

By means of a general study of the basic features, types and genesis of enterprisegroups,the author fucuses his attention on the relations between the headoffice of theenterprise group and its branches, indicating a unity-of-opposetes relationship interms of interests between the headoffice and branches. And the complicatization of thisinterest relation inevitably leads to the complicatijation of the management of theenterprise group. Therefore, the coordinating of the various relationships of interestis visible throughout the fiscal management and constitutes a basic feature of theenterprise group's fiscal affairs. The author also dwells upon the issue of methodsystem to be set up for fiscal management of enterprise groups