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民营企业集团财务管理模式及选择.kdh（Financialmanagementmodeandselectionofprivateenterprisegroup.Kdh）CNSTAEMicrocosmicdiscussionThebilateralexchangerateofRMBvarieswiththeexchangerateofmajorcurrencies,ButthearbitragecapitallosesitscredentialtotheRMBexchangerate,anditisnoteasytoappearinthesingleTheriseoftheRMBexchangerate,andthepeople,whilepeggingthedollarandexpandingthevolatilityAppreciationofthecurrencyisexpectedtostrengthentheinflowofalargeamountofarbitragecapital.(3)thecentralbankcanchangetheweightofthebasketcurrencyaccordingtothechangeofthesituationLineadjustment,toachieveitspolicyobjectives.Thechoiceofabasketofcurrenciesforthedecisionmaker'sexchangerateregimereformMaintaintheconfidenceofmarketparticipantsandensurethesmoothprogressoftheexchangerateregimereformIt'sveryimportant. (two)choosethecrawldollarrangeinthemiddleterm(1)theadvantageofcrawlingdollarrange.Oneisfromtheworld,crawlingrangeTheintermediateexchangeratesystemisnotonlyuniversal,stable,butalsoconducivetoeconomicgrowth.1990-2001years,crawlingrangeinAsianemergingeconomiesandthewesternhemispherecountries(plus)ExceptfortheUnitedStatesandCanada,themostcommon,accountingfor36%and42%respectively.AndaccordingtoItisfoundthattheamplitudeofforwardexchangerateislessthanthatofspotinthecrawlintervalregimeThevolatilityoftheexchangerate,crawlingintervalcanstabilizeexchangerateexpectations.TwoistheexchangeratecanrootAccordingtothechangesinthebalanceofpaymentsandforeignexchangemarket,itisgraduallyadjustedtoareasonablelevel,Avoidblindness.Threeisstableexchangerateadjustment,theimpactontheeconomyisnotbig.(2)thebenefitsofcrawlingdollarrangeinchina.Oneisinthedollarcrawlingarea Ontheotherhand,thetrendoftheRMBexchangerateisgenerallypredictable,theexchangerateItcanbeusedasaclearnominalanchor.SimpleandtransparentrulesforcrawlingdollarrangeMaintainingastablereputationwithChina'sexchangeratewillhelpstabilizethemarket'sexpectationsHoldthestabilityofdomesticprices.TwoistheRMBexchangeratecreepingchange,graduallytendingtoAfterareasonablelevel,thepressureofappreciationwillbeweakened,notevenexcludedDevaluationundertheinfluenceofdifferentfactors.IntheRMBcrawlingpeggedtothedollar,itcanriseInthecaseofdevaluation,theshort-termcapitalflowhastheexchangerateriskandcontinuestoflowinlargequantitiesLesslikely.Three,withtheaccelerationofRMBconvertibilityprocessandfinancialadjustmentTheimprovementofthecontrol,thefluctuationofexchangerateandtheadjustmentofthecentralexchangeratecanbefurtherincreased,Facilitatethetransitiontoarealfloatingexchangerateregimeinthefuture. (three)inthelongrun,China'sexchangerateshouldbefreefloatingInthelongrun,thehigherlevelofgovernmentinterventionwillbedetrimentaltomeTherealizationofdomesticandforeignequilibrium.Asabigdevelopingcountry,floatingexchangeisimplementedinChinaThefloatingexchangeratesystemwillbetheinevitablechoiceaftertheconditionoftheratesystemisavailable.ButyouhavetotakeitInthefaceoftheturbulenceoftheinternationalexchangemarket,thetwomarketsathomeandabroadarechangingTheimpactofeconomyandfinance,aswellastheshocktothedomesticmarket,weareDonothavetheabilitytopredictaccurately;fromthedomesticpointofview,ourfinancialsystemisstableHealth,thesuccessofeconomicgrowthmodetransformation,foreignexchangehedgingabilityofdomesticenterprisesHowtofullydevelopinternationaltrade,whetherthecapitalaccountisfullyopenandsoon.Ofcourse,it'sgoingtotakealong,gradualprocess. Reference[1]LiuSiyue,XiaoWeiguo.Internationalfinance[M].,WuhanUniversitypress,2003.XuXu,[2].Analysisoftheinadaptabilityofthe"cornerexchangeratesystem"inChina[J].contemporaryfinanceandeconomics,2004,(7).[3].ThechoiceofChina'sexchangerateregimeinthenearandmediumterm[J].InternationalEconomicReviewOn2004,(7-8)[4]GuoZhuandHeShunqiang:thepathchoicetoimprovetheformationmechanismofRMBexchangerate[J].Southernfinance,2004,(5).FinancialmanagementmodeandchoiceofprivateenterprisegroupChenJianLAN [Abstract]thedevelopmentofprivateenterprisegroupsisanimportantforceinthereformanddevelopmentofChina'scurrenteconomicsystem.Thecoreofthemanagementsystemofprivateenterprisegroupsisfinancialmanagement,Thispapertriestodiscussthefinancialmanagementmodeandchoiceofprivateenterprisegroup.Selectionoffinancialmanagementmodeofgroupcompany[authorintroduction]ChenWenjian,female,HunanChangshapeople,HunanGongheIndustrialDevelopmentCo.,Ltd.accountant,bachelor,graduatestudentofCapitalUniversityofEconomicsandBusiness,majoringincorporatefinanceandThedirectionofeconomicanalysis.ThedevelopmentofprivateenterprisegroupsisabattleintheeconomicreformanddevelopmentofourcountryThetaskofsignificance.TheprivateenterprisegroupisagroupcompanywithcapitalasitslinkAmultilevelanddiversifiedenterprisegroupcomposedofcompany,subsidiarycompanyandaffiliatedenterprise.Ontheonehand,thegroupcompanycanbemadeupofalimitedliabilitycompany,accordingtotheprovisionsofthecompanylawTheresponsibilitysystembetweentheboardofdirectors, supervisors,managersandthechecksandbalancesoftheselfPrivatescienceandtechnologyandeconomyinChinaConstraintmechanism;ontheotherhand,thegroupcompanyistheparentcompany,throughdirectorindirectThewaytoinvestabroad,masterthecontrollingsharesofsubsidiaries.SeekingprivateenterprisegroupsSeekingthemaximumofenterprisevalue,separatingpropertyrightfrommanagementright,andseparatingthetworightsItsmanagementfunctionisnotonlylimitedtothegroupheadquartersitself,butalsoincludessubsidiariesandothersThemanagementandcontrolofmemberenterprises,thusformingamulti-levelmanagementbody,multi-levelCNSTAEMay2006...learningGardenplot..ScienceGardenlearningGardenplot.. ScienceGardenManagementlevel,multi-levelmanagementobjectsconstituteacomprehensivemanagementsystem,privateenterprisesThecoreofthegroupmanagementsystemisfinancialmanagement,andthefinancialmanagementshouldbecommittedtotheprivatesectorTheresourcesofenterprisesareintegratedandoptimized,sothattheconsumptionofresourcesisthesmallest,andtheutilizationefficiencyisthemostThegoalofachievingthehighestvalueoftheprivateenterprisegroup.ThisarticletriestodiscusstheprivateenterprisesDiscussiononfinancialmanagementmodeandapplicationofindustrygroup.First,thegeneralpatternoffinancialmanagementinprivateenterprisegroupsTheprivateenterprisegroupisthepowercenterofthewholeprivateenterprisegroupAsamatteroffact,itplaysastrategicroleindecisionmakingforthewholeprivateenterprisegroup.PrivateenterprisegroupInthegroupshouldestablishasuitablefinancialmanagement model,financialmanagementmodelisdividedinto"Centralizationtype","decentralizationtype"and"centralizationanddecentralizationcombination"threekinds.(1)centralizedfinancialmanagementmode,centralizedfinancialmanagementmodewillbethesubpublicThebusinessofthecompanyisregardedastheexpansionoftheparentcompany'sbusiness,andtheparentcompanytakesthewholegroupStrictcontrolandunifiedmanagement.Itscharacteristicsarethatmostofthefinancialmanagementdecision-makingpowerisconcentratedinTheparentcompanyenjoysonlyasmallpartofthedecision-makingpower,itspropertyanditssupplyandmarketingItiscontrolledbytheparentcompany,capitalraising,investment,incomedistributionandcapitalofthesubsidiarycompanyThereorganizationofthecompany,theappointmentandremovaloffinancialpersonnelandothermajormattersareunifiedmanagementbytheparentcompany.InaToacertainextent,thesubsidiaryisonlyequivalenttoasubordinatebranchorcompanyoftheparentcompany Thecapitalfunctionisentirelyconcentratedintheparentcompany.(two)decentralizedfinancialmanagementmode,decentralizedfinancialmanagementmodelreferstothesubpublicThecompanyhassufficientfinancialmanagementdecision-makingpower,whiletheparentcompanyindirectlymanagesthesubsidiarycompanyThemainfinancialsystem.Subsidiary'scapitalintegration,investmentandutilization,financialrevenueandexpenditure,Financialpersonnelselectionanddismissal,wagesandbenefitsofstaffandbonusesarefullyresolvedMakingfinancialdecisionsaccordingtothemarketenvironmentandthecompany'sownconditions.(three)centralizationanddecentralizationoffinancialmanagementmode,absolutecentralizationandabsoluteDecentralizationdoesnotexist,anddecentralizedmanagementundertheguidanceofthegroupheadquartersemphasizesdecentralizationCentralizationisacollection,use,recoveryanddistributionoffunds,Centralizationmodeofmultilayerdecisionmakingfrombottom totop.TheparentcompanyisthemaincompanyFocusonthecentralizationofdirectionalissues,thespecificaffairsofthesubsidiarycanbedecentralized,strongAdjusttheresultcontrol,butnotthewholeprocesscontrol,butselectivelysignificantInthedesignofthismodel,thecentralizationanddecentralizationdegreearegraspedGroupmanagementisadifficultpoint,iftheproperoperation,thismodelcanplaythegroupThefinancialcontrolfunctionoftheparentcompanystimulatestheenthusiasmandcreativityofthesubsidiarycompanyEffectivecontrolofrisksofoperatorsandsubsidiarieshelpstoovercomethelackofexcessivecentralizationordecentralizationDepression,whichisadvantageoustothecomprehensivecentralizationanddecentralization,isthepursuitofmanyprivateenterprisegroupsRelativeidealmodel.Two,thechoiceoffinancialmanagementmodeofprivateenterprisegroupThefinancialmanagementofanidealprivateenterprisegroup shouldbecentralizedanddecentralized,Profitequilibriummanagementsystem.TheheadofficeofthegrouphaspassedthefinancialmanagementofthecompanyGoldmanagement,budgetmanagement,accounting,auditsupervision,decentralizedmanagementautonomyandsoonArrangethefinancialresponsibilityandrightsystemofeachcompany.(1)thedegreeofcentralizationanddecentralizationoffundsinthefundmanagementsystemisthecapitalBasicstrategyproblemsinmanagement.HighlycentralizedfundcontrolstrategyforfundsetCentralcontrolandunifiedallocationarebeneficial,butnotconducivetotheenthusiasmofeachcompany.ThepublicThefundistoodependentontheenterprisegroup,ifthesupportingmeasuresarenotinplace,itmayaffectTheturnoverspeedofcapitalaffectsitsabilitytorespondtothemarket.Forprivateenterprisegroups,theestablishmentofinternalbankistheimplementationofgroupparentsubsidiarycompanyEffectivemeansofcashcontrol.Theinternalbankistheknotofthegroupcompanytoborrowthecommercialbank Internalassetsofthefinancialdepartmentofagroupparentcompanyestablishedbyleverage,suchascalculation,creditandinterestratesGoldmanagementorganization.Itistheinternalsettlementcenter,theinternalcreditcenter,theinternalcapitaladjustmentComplexofcenterofagentandinternalinformationfeedbackcenter.ThroughitsownbusinessactivitiesProvidereliablefinancialinformationtothepartiesconcerned.Undertheinternalbankingsystem,eachrecipientisaffectedbythebankingsystemControlledsubsidiariesopenaccountsintheinternalbank,andeverythingintheirproductionandoperationactivitiesTransactions,throughinternalbanksettlement,inordertosupervisetheflowoffunds.EachsubsidiarycompanyonlyReserveafeetopaytheaccount;theinternalbankisapprovedbytheparentcompanyforeachsubsidiarycompanyTheamountoffunds,combinedwiththeactualneedsoftheloan,andtheunitwithinandbeyondthequotaTheuseoffundstoimplementfixedinterestratedifferencebetweentheparentcompanyandtheshortageofcapital; Unifiedinternalbankstopaytheswapandscheduling,theidlecashbalancedowntothemostLowlimit.(two)budgetmanagementbudgetisaneffectivemeansoftargetmanagementinfinancialcontrol.Budgetformulationshouldbebasedontheobjectivesoffinancialmanagement,accordingtothedevelopmentplanofenterprisesPlanningproductionandmanagementactivities,andthroughtheformofplan,reflectthesystemconcretelyandsystematicallyAllocationofeconomicresourcesownedbythecompanyinordertomeetthebusinessobjectives.BudgetingThatis,themainindicatorsofbusinessobjectivesaredecomposedandimplementedintoeachresponsibilityunit,Andasthebasisfortheevaluationofthemanagementperformanceofeachresponsibleunit.Thegroupcompanycanbeorganizedaccordingtotheorganizationalstructure,scaleofoperationandthecompanyThecharacteristicsofthiscontrolarebudgetcontrol:(1)budgetingismadefrombottomtotopInthisway,wetakeintoaccounttheopinionsofsubsidiaries andtakecareoftheinterestsofsubsidiariesItisbeneficialforgroupcompanytoexaminetheoperationofsubsidiarycompany.(2)theintegrityofthebudget;andOverall,thesubsidiarycompaniesneedtocoordinateandcoordinateeachotherintheprocessofimplementationImproveefficiency,reducefriction,andenhancecohesion.(3)thebudgetisbasedonthegroupcompanyItcanguaranteetherealizationofthegrouptargetplan.BudgetforeachsubOurbusinessobjectivesandmanagementresponsibilitiesandrightsoftherelationshipbetweenpartiesclear,subsidiariesoftheSelfcontrol,evaluationandadjustment.(4)throughtheestablishmentoflargecomputernetworksystemSubsidiariesofthecapitalflowandbudgetimplementationareconcentratedinthecomputernetwork,ThefinanceofthecompanycancallandinquireaboutthefinancialstatusofanysubsidiaryatanytimeControltheoperationofeachsubsidiarycompany,findtheproblemsintime,reducethenumberofsubsidiariesBusinessriskandthelossofassetsofsubsidiaries. (three)inordertoanalyzetheoperationofeachsubsidiarycompany,theauthorcomparestheaccountingdataToensuretheorderlyoperationoftheprivateenterprisegroup,theparentcompanyshouldalsobetherootAccordingtotheactualsituationandbusinesscharacteristicsofsubsidiaries,formulateaunified,operationalstrongfinancialAccountingsystem,regulatetheapprovalprocessandaccountingprocessofimportantfinancialdecisionsofsubsidiarycompaniesOrdertoimprovethereliabilityandcomparabilityofthefinancialstatementsofeachsubsidiary.HeadofficesubsidiarycompanyTherearegenerallytwowaysofaccounting,oneisintheheadoffice,andtheotheristhedecentralizationTothesubsidiary.ThecentralizedwaycanenabletheheadofficetomasterallthefinancialinformationintimeCNSTAEMay2006...Ninety-fourCNSTAE MicrocosmicdiscussionInthemanagementoftheheadoffice,butitisnotconducivetomobilizetheenthusiasmofthebranch;onthecontrary,delegatedIthasastrongincentiveeffect,butitpreventstheheadofficefromknowingthedetailsTotalDecentralization(i.e.,settingupthefinancialdepartmentandpersonnelbythesubsidiary)mayincreasethetotalAuditcostofcompany.Therefore,ifthemethodofdecentralizationisadopted,thechiefaccountantshallbethechiefaccountantThecompanyappointedthefinancialaccountingpersonnel,thatis,theaccountingbusinesswasdelegated,andtheaccountingpersonnelsetIn.TheconditionalprivateenterprisegroupcanalsousethemoderninformationtechnologytoestablishthecomputerNetworksystem,thesubordinatecompany'sfinancialinformationcentralizedmanagement,thecompanycanfinanceAtanytimetograsptheoperatingconditionsofsubsidiaries,timelydetectionofproblems.(four)auditsupervisionauditisakindofindependent objectivesupervisionandevaluationactivity,Theauditoftheparentcompanytothesubsidiarycompanymustbecentralized,andtheauditdateofthemainriskofthesubsidiarycompanywillbemadeNormalization,theauditmodeldesignincludesthescopeandcontentofinternalaudit,equipmentandManagementauditors,follow-uptrainingforauditorsandsoon.AuditorsshouldIndepthinvestigationofthesubsidiarycompany,theauthenticityofitsbusinessactivitiesandinternalcontrolTestthevalidityandvalidityoftheprocedure,anduseforum,inspection,samplingandanalysisprocedureInordertosupporttheaudit,theauditmethodshouldbeusedtoobtainsufficient,relevantandreliableauditevidenceConclusionsandauditrecommendations.TheparentcompanyreviewsandevaluatesthebusinessactivitiesofsubsidiariesAuthenticity,legitimacyandeffectivenessofthecompanytoassess,andpromotethegroupofpublicTherealizationofthestrategicobjectivesofthedivision.Themainmethodsofauditingprivateenterprisesareasfollows:(1) Tostrengthenthegroupassetsmanagementasthemainline,theestablishmentofauditnetwork,theauditdepartmentisresponsibleforInternalauditofsubordinatecompanies.(2)setuptheauditcommitteeofgroupcompanyseparatelyUndertheleadershipofthemanager,itconsistsofrelatedpersonnelandfunctionaldepartments.TheroleoftheCommitteeliesinEnsurethefullreliabilityoffinancialinformationandbusinessinformationofsubsidiaries.(3)maleoffspringSomeengineeringprojects,economiccontracts,foreigncooperationprojects,jointventurecontractsandsoonCarryingoutindividualaudit;implementingthesystemofoutgoingaudit;examiningandevaluatingtheresponsibilitysubjectofsubsidiarycompanyPerformanceofeconomicresponsibility.(4)regularorirregularinternalcontrolofsubsidiariesTheeffectivenessofthesystemisevaluated,andtheinternalcontrolsystemofthesubsidiaryissupervisedandperfected.(5)thegeneralauditorsystemisimplementedinthegroupcompanytostrengthentheoverallauditrulesofthegroupcompany Theconstructionofchaptersystemfocusesonthemanagementofsubordinateenterprisesfromtheperspectiveofmanagers.(five)decentralizedmanagementautonomyofprivateenterprisegroupsintheparentcompanyintheoverallmanagementInthecaseofcentralizedpower,thecompaniesshouldgivecertainautonomytothemarketFieldindependence,thesubsidiarycompanyundertheguidanceoftheparentcompanycanhavethefreeuseoffundsRight,therighttoemploypersonnelandtherighttoadjustproductstructure:(1)therightoffreeuseoffunds.ZiGongWhenthecompanyhastherighttooperate,thesubsidiarymayestablishanindependentfinancialdepartmentWhenamajoreventoccurs,thesubsidiaryrespondsquickly,andthesubsidiarycanonlymakeitfreelyUsecapitaltorespondquicklytomarketchanges,toavoidrisksortomakeprofits.ZiGongTherightoffreeuseoffundsrefersonlytotheamountwithintheprescribedbudgetWithinthislimit,theapprovaloftheparentcompanymustbereported,evenifthesubsidiaryconsidersittobeheavy Investmentopportunitieswillnotchangetherulesofxianzhanhouzou,otherwise,theparentcompanyofthecentralizedformInthesamename;therighttoemploypersons.Istherighttoemploypersonnelindependentofthemanagementofthecompany?Itisimportantthattheparentcompanydecidethemainpositionsofthemanager,thefinancialpersonnel,etc.ofthesubsidiarycompanyAftertheelection,otherpersonnelarrangements,subsidiarycompanieshavetherighttochangeaccordingtotheindustryInordertoadjusttherelatedpositionsandrecruittalentsbadlyneeded,theparentcompanycanonlycomplywiththelawRegulationsandothermacroaspectsofthegatekeeper,forspecificproblemscangenerallyletgoofsubsidiariesTherightofproductstructureadjustment.Inordertopursuemoreprofits,thesubsidiarycompaniesneedAdapttothechangingenvironment,adjusttheproductstructureatanytime,fortheproductionoftheindustryThesubsidiarycompanyknowsitscharacteristicsbest,andtheparentcompanycanonlyletthesubsidiarycompanygetridofthesubsidiaryThecompanyisdynamicandsustainable. AnalysisoftherelationshipbetweenrightsandobligationsofenterprisetaxplanningZhangXiaoQunYuQunPrivatescienceandtechnologyandeconomyinChina[Abstract]undertheconditionofmarketeconomy,reducingthetaxburdenofenterprisesisanimportantmeanstoimprovethecompetitivenessofenterprises,howtoreasonablyplanthevarioustaxesofenterprises,sothatenterprisesThetaxburdenisthelightest,whichhasbecomeoneofthemostcriticalissuesfacedbytheenterprises,whichleadstothelegalityoftaxplanning.ThenecessityoftaxplanninginenterprisesisdiscussedinthispaperThispaperexpoundsthelegitimacyoftaxplanningandtherelationshipbetweenrightsandobligations.Keywords:taxplanning;rightsandobligations[author]Zhanglesser(1970-),male,JiangxiXingguo,masterlecturer,JiangxiAgriculturalUniversitySchoolofeconomicsandtrade,mainlyengagedintheresearchontheaccountingtheoryandpractice;YuQun(1971-),female,JiangxiNanchang,JiangxiNanchangFinanceBureauAccountingOfficeaccountant,mainlyengagedinaccountingandfinancialtheoryresearch. Varioustaxesasamajorsourceofenterprisecost,accountingfortheenterpriseprovidesabroadspaceandconditions.ThisleadstothequestionofhowtopaytaxesandwhentopaytaxesIncomeandtherealizationofenterprisegoals,haveanimportantimpact.Atthesametime,thefavorableproblemofenterprisesallovertheworldtaxplanningproblem.Therearedifferentpolicypreferencesineconomicdevelopment,aswellasindifferentregionsanddifferentwalksoflifeTherearegreatdifferencesintaxpoliciesbetweentheindustries,whichareallfortaxplanningandtaxplanningforenterprisesCNSTAEMay2006...
