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1、企业集团(控股公司)财务管理模式研讨（Discussiononfinancialmanagementmodeofenterprisegroup(holdingcompany)）[Abstract]Basedonthebackgroundofthefinancialmanagementsystemandtheparentcompanyofmodernenterprise,theenterprisefinancialmanagementhascarriedonthepreliminarydiscussion,thatcentr
2、alizedfinancialcontrolisthebasisofmanagementcontrolofenterprisegroups,andthemethodsoffinancialcentralizedcontrolofthisbeneficial.Lookingatthehistoryofeconomicdevelopmentformorethanacentury,itcanbedescribedassurgingforwardandsurgingforwardwithgreatmomentum.Inthisma
3、gnificenteconomicsymphony,mergersandacquisitionsarenodoubtthemostthrillingnotes.diyifanwenInChina,theannexationandreorganizationofenterprisesistheresultofdeepeningthereformoftheeconomicsystem.Althoughinthestageofthesocialisttransformationof1949-1956and1957-1978ina
4、highlycentralizedplannedeconomyperiod,alsohaveconducted"off,stopandtransfer",buttherealmeaningofthemergerandreorganizationwasstartedfromthereformandopeningupin1979,isanimportantindicatorofitsemergenceanddevelopmentofenterprisegroup.Withtheacceleratedpaceofreforman
5、dopening,thedomesticenterprisegrouphasachievedrapiddevelopment,bytheendof1997,morethanthenationalprovincialenterprisegroupapprovedtheestablishmentofatotalof2320,achievedoperatingincomeof27659yuan,thetotalassetsof49250yuan,accountingforthenumberofindependentaccount
6、ingindustrialenterprisesin127%thenumberofenterprisegroups,assetsaccountedfor511%.Businessincomeaccountedfor45of5%.,thus,theintegrationanddevelopmentofenterprisegroupoccupiesapivotalpositioninthenationaleconomy.Butnoteverymergerandreorganizationissuccessful.Example
7、sofmergersandacquisitionsfromsurplustolossorevenbankruptcyhavebeenfoundeverywhereintheannex.Withtherapidexpansionofthescaleofenterprisegroups,howtoeffectivelyintegrateandcontrolthememberenterprisesandtheirmanagersisparticularlyimportant.Financialactivityisanimport
8、antpartofenterprisemanagementactivities,andthediscussionofthefinancialmanagementmodelofenterprisegroup(holdingcompany)isanindispensablepartoftheintegrat
