谍海重重txt下载80:大家好,能不能帮我用英语翻译一下,下面的内容,非常感谢!!!!!!!!!!!

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我国企业集团财务管理模式选择
企业集团财务管理采用哪一种模式为最佳的管理方式,并没有统一的
标准。因而在模式的选择上,必须充分考虑集团公司的发展战略,集团内
部的组织结构形式、成员企业所处的外部环境等因素进行选择,要因地制
宜、因时制宜制定企业集团当前管理模式。纵观国内外成功企业集团管理
的经验,其模式的选择应主要考虑以下因素:
1. 企业集团的发展战略。企业集团在不同的阶段发展战略各异,因而各时期管理模式也不相同。在公司实施扩张战略阶段,应采取集约经营方针,积极鼓励子公司开拓外部市场,逐渐改善经营品种、提高质量形成集
团内多个新的经济和利润增长点,分权程度就应该大一些。在稳定型战略
下, 投融资权力必须从严把握,而对资金运营方面的权力可以适当下放。
在紧缩战略下,必须强调高度集权,严格控制各子公司资金筹集、使用、
分配权,严格控制其生产经营管理权。在混合战略下,集团财务管理实行相融型管理模式,如为满足迅速扩大母公司生产规模所需要的大量资金,母公司就要集中资金管理和投资决策权限。
2.企业集团的发展阶段。
(1)初创阶段。企业集团面临的最大问题是管理不规范,各成员企业对管理总部战略意图缺乏充分的认同,市场竞争优势尚未确立等。因此该阶段完全有必要通过集权方式,促使企业集团从无序逐步走向有序。(2)发展阶
段。随着经营规模的不断扩大,企业职能的增多,总部的资产日益庞大,
高度集中的管理体制难以适应开拓新市场的需要、满足不了市场多元化的
要求。因此,要对各成员单位适当下放经营管理权力和日常经营的财务管
理权。(3)成熟阶段。当企业集团发展到一定规模时,企业集团进入成熟
期阶段。在这一阶段中,企业集团对占领新市场的期望值越来越小,发展
速度减慢,但收益仍有提高。由于规模的空前扩大,管理协调难度的加大
和全球性跨区域的多样化经营对管理体制的效率性灵活性提出了更高的要
求,促使企业集团的管理体制进一步向分权制发展。(4)衰退蜕变阶段。
由于企业只贪图稳定的收益,失去了创新能力。管理体制开始僵化,生产
萎缩、效益降低、利润率下降,企业集团凝聚力减弱。如果企业集团管理
模式不及时变革,则会瓦解甚至衰亡。在这个阶段,集团精简机构,缩小规模,以提高管理效率。相应的,财务管理体制也将进行变革,集权度较高的财务管理体制又开始建立。
3.成员企业对母公司财务战略影响的重要程度。为维护和增强集团
的核心竞争能力,对不同重要程度的企业集团应采取不同的控制模式:
(1)对于核心层企业实行集权式财务管理体制。核心层企业(集团公司)
由一个或若干个分公司、分厂、分支机构组成,但这些只是集团公司内部
的非独立经营单位,不具有法人地位,整个集团公司是一个法人。因此对集团公司内部财务管理应采取完全集中的管理体制。(2)对于控股成员层企
业应实行统一领导下的分权分级财务管理体制。由于控股成员层企业(子
公司)与其法人出资者(母公司)共处于企业集团这一个大系统之下,故
出资者对经营者的财务约束也必须体现在整个集团财务管理体制中。这就
是对子公司采取统一领导即集权的原因。另一方面,由于子公司的独立法
人地位及信息不对称、决策者能力等因素,也应当适当分权。因此,关于
子公司的方向性、战略性的问题,如子公司重大资金筹集权、大型项目投
资权、长期投资权、财务经理任免等事项可由母公司财务机构或集团总部
财务机构集中统一管理。而具体性、战术性的问题,如成本管理、费用控
制、营运资金管理、拟订财务预算、组织实施母公司规划和投资方案等次
要财务决策,可由各子公司运作管理,集团公司仅起协调、监督和指导作用。

我国企业集团财务管理模式选择
企业集团财务管理采用哪一种模式为最佳的管理方式,并没有统一的
标准。||The our country business enterprise group finance management style choose
Which kind of mode the business enterprise group finance manage to adopt to is the best management method, unified
Standard.因而在模式的选择上,必须充分考虑集团公司的发展战略,集团内
部的组织结构形式、成员企业所处的外部环境等因素进行选择,要因地制
宜、因时制宜制定企业集团当前管理模式。||The our country business enterprise group finance management style choose
Which kind of mode the business enterprise group finance manage to adopt to is the best management method, unified
Standard.As a result on the choice of the mode, have to consider the development strategy of the group company well, group inside
The organization structure form,member's business enterprise of the department the exterior environment of the place etc||The our country business enterprise group finance management style choose
Which kind of mode the business enterprise group finance manage to adopt to is the best management method, unified
Standard.As a result on the choice of the mode, have to consider the development strategy of the group company well, group inside
The organization structure form,member's business enterprise of the department the exterior environment of the place etc. the factor carry on a choice, the important cause ground system
Proper,the take action according to circumstances establishment business enterprise group is a management style at present.纵观国内外成功企业集团管理
的经验,其模式的选择应主要考虑以下因素:
1.||the factor carry on a choice, the important cause ground system
Proper,the take action according to circumstances establishment business enterprise group is a management style at present.Take a wide view domestic and international success the business enterprise group manage
Of experience, the choice of its mode should mainly consider following factor||the factor carry on a choice, the important cause ground system
Proper,the take action according to circumstances establishment business enterprise group is a management style at present.Take a wide view domestic and international success the business enterprise group manage
Of experience, the choice of its mode should mainly consider following factor:
1. 企业集团的发展战略。||The development of the business enterprise group is strategic.企业集团在不同的阶段发展战略各异,因而各时期管理模式也不相同。||The development of the business enterprise group is strategic.The business enterprise group is each difference of strategy at the different stage development, as a result each period management style isn't same either.在公司实施扩张战略阶段,应采取集约经营方针,积极鼓励子公司开拓外部市场,逐渐改善经营品种、提高质量形成集
团内多个新的经济和利润增长点,分权程度就应该大一些。||The development of the business enterprise group is strategic.The business enterprise group is each difference of strategy at the different stage development, as a result each period management style isn't same either.Extend a strategic stage in the company implement, should adopt the intensive farming policy, aggressive encouragement the subsidiary expand the exterior market, gradually the improvement conduct species,exaltation the quality formation gather
Many new economy inside the regiment and profits increase a point, the cent power degree should be big and some.在稳定型战略
下, 投融资权力必须从严把握,而对资金运营方面的权力可以适当下放。||The development of the business enterprise group is strategic.The business enterprise group is each difference of strategy at the different stage development, as a result each period management style isn't same either.Extend a strategic stage in the company implement, should adopt the intensive farming policy, aggressive encouragement the subsidiary expand the exterior market, gradually the improvement conduct species,exaltation the quality formation gather
Many new economy inside the regiment and profits increase a point, the cent power degree should be big and some.Be stabilizing a type strategy
Bottom, the hurl margin power have to from the strict confidence, but carry the power of the camp to the funds can appropriate descend to put||The development of the business enterprise group is strategic.The business enterprise group is each difference of strategy at the different stage development, as a result each period management style isn't same either.Extend a strategic stage in the company implement, should adopt the intensive farming policy, aggressive encouragement the subsidiary expand the exterior market, gradually the improvement conduct species,exaltation the quality formation gather
Many new economy inside the regiment and profits increase a point, the cent power degree should be big and some.Be stabilizing a type strategy
Bottom, the hurl margin power have to from the strict confidence, but carry the power of the camp to the funds can appropriate descend to put.
在紧缩战略下,必须强调高度集权,严格控制各子公司资金筹集、使用、
分配权,严格控制其生产经营管理权。||Have to emphasize high centralization while tighten the strategy, control each subsidiary funds to raise,use strictly,
Assign power, control it to produce the management management power strictly.在混合战略下,集团财务管理实行相融型管理模式,如为满足迅速扩大母公司生产规模所需要的大量资金,母公司就要集中资金管理和投资决策权限。||Have to emphasize high centralization while tighten the strategy, control each subsidiary funds to raise,use strictly,
Assign power, control it to produce the management management power strictly.Under the hybrid strategy, the group finance management practices to melt a management style mutually, such as in order to satisfy to extend a great deal of funds that the parent company production scale need quickly, the parent company will concentrate the funds management and investment to make policy legal power||Have to emphasize high centralization while tighten the strategy, control each subsidiary funds to raise,use strictly,
Assign power, control it to produce the management management power strictly.Under the hybrid strategy, the group finance management practices to melt a management style mutually, such as in order to satisfy to extend a great deal of funds that the parent company production scale need quickly, the parent company will concentrate the funds management and investment to make policy legal power.
2.企业集团的发展阶段。||.The development stage of the business enterprise group||The development stage of the business enterprise group.
(1)初创阶段。||The beginning creates a stage.企业集团面临的最大问题是管理不规范,各成员企业对管理总部战略意图缺乏充分的认同,市场竞争优势尚未确立等。||The beginning creates a stage.The biggest problem that the business enterprise group face is to manage not norm, each member's business enterprise lacks a full approbation towards managing the headquarters strategy intention, the market competitive advantage didn't°yet establish etc..因此该阶段完全有必要通过集权方式,促使企业集团从无序逐步走向有序。||The beginning creates a stage.The The biggest problem that the business enterprise group face is to manage not norm, the each member's business enterprise lacks a full approbation towards managing the headquarters the strategy intention, the market competitive advantage didn't ° yet establish etc..So that stage has a necessity to pass the centralization method completely, urging the business enterprise group from have no preface to head for a preface gradually||The beginning creates a stage.The The The biggest problem that the business enterprise group face is to manage not norm, the the each member's business enterprise lacks a full approbation towards the managing the the headquarters the the strategy intention, the market competitive advantage didn't ° yet establish etc..So that stage has a necessity to pass the centralization method completely, urging the business enterprise group from have no preface to head for a preface gradually.(2)发展阶
段。||Develop a rank
Segment.随着经营规模的不断扩大,企业职能的增多,总部的资产日益庞大,
高度集中的管理体制难以适应开拓新市场的需要、满足不了市场多元化的
要求。||Develop a rank
Segment.Extend continuously along with the management scale, the business enterprise working talent increase, the property of the headquarters is increasingly huge,
The management system of the height concentration the hard orientation expanded the demand of field in Hsinshih and satisfied not a market is diversified
Request.因此,要对各成员单位适当下放经营管理权力和日常经营的财务管
理权。||Develop a rank
Segment.Extend continuously along with the management scale, the business enterprise working talent increase, the property of the headquarters is increasingly huge,
The management system of the height concentration the hard orientation expanded the demand of field in Hsinshih and satisfied not a market is diversified
Request.Therefore, the finance wanted to descend to put a management a management a power and daily management to each member's unit adequacy take care of
Manage power||Develop a rank
Segment.Extend continuously along with the management scale, the business enterprise working talent increase, the property of the headquarters is increasingly huge,
The management system of the height concentration the hard orientation expanded the demand of field in Hsinshih and satisfied not a market is diversified
Request.Therefore, the finance wanted to descend to put a management a management a power and daily management to each member's unit adequacy take care of
Manage power.(3)成熟阶段。||Mature stage.当企业集团发展到一定规模时,企业集团进入成熟
期阶段。||Mature stage.When the business enterprise group develops to the certain scale, the business enterprise group enters maturity
Expect a stage.在这一阶段中,企业集团对占领新市场的期望值越来越小,发展
速度减慢,但收益仍有提高。||Mature stage.When the business enterprise group develops to the certain scale, the business enterprise group enters maturity
Expect a stage.In this stage, the business enterprise group is more and more small to the expectation value that captures field in Hsinshih, develop
The speed reduces slowly, but the income still have an exaltation.由于规模的空前扩大,管理协调难度的加大
和全球性跨区域的多样化经营对管理体制的效率性灵活性提出了更高的要
求,促使企业集团的管理体制进一步向分权制发展。||Mature stage.When the business enterprise group develops to the certain scale, the business enterprise group enters maturity
Expect a stage.In this stage, the business enterprise group is more and more small to the expectation value that captures field in Hsinshih, develop
The speed reduces slowly, but the income still have an exaltation.Because of the unprecedented extension of the scale, manage enlargement of moderate the difficulty
With global acrossed the diverse management of the districts to put forward to the efficiency soul activity that manages a system to want higherly
Beg, the management system that urge the business enterprise group is further toward the power system development of the cent||Mature stage.When the business enterprise group develops to the certain scale, the business enterprise group enters maturity
Expect a stage.In this stage, the business enterprise group is more and more small to the expectation value that captures field in Hsinshih, develop
The speed reduces slowly, but the income still have an exaltation.Because of the unprecedented extension of the scale, manage enlargement of moderate the difficulty
With global acrossed the diverse management of the districts to put forward to the efficiency soul activity that manages a system to want higherly
Beg, the management system that urge the business enterprise group is further toward the power system development of the cent.(4)衰退蜕变阶段。||The decline transmutes a stage||The decline transmutes a stage.
由于企业只贪图稳定的收益,失去了创新能力。||Because the business enterprise craves for stable income, losing a creative ability.管理体制开始僵化,生产
萎缩、效益降低、利润率下降,企业集团凝聚力减弱。||Because the business enterprise craves for stable income, losing a creative ability.Manage the system starts come to a deadlock, produce
Atrophy,the performance lower,the profit margin descend, the business enterprise group coagulates dint to die down.如果企业集团管理
模式不及时变革,则会瓦解甚至衰亡。||Because the business enterprise craves for stable income, losing a creative ability.Manage the system starts come to a deadlock, produce
Atrophy,the performance lower,the profit margin descend, the business enterprise group coagulates dint to die down.If the business enterprise group manage
The mode can not compare with change, then will break up 衰亡 even.在这个阶段,集团精简机构,缩小规模,以提高管理效率。||Because the business enterprise craves for stable income, losing a creative ability.Manage the system starts come to a deadlock, produce
Atrophy,the performance lower,the profit margin descend, the business enterprise group coagulates dint to die down.If the business enterprise group manage
The The mode can not compare with change, then will break up 衰亡 even.At this stage, the group simplifies organization, contracting scale, managing an efficiency by exaltation.相应的,财务管理体制也将进行变革,集权度较高的财务管理体制又开始建立。||Because the business enterprise craves for stable income, losing a creative ability.Manage the system starts come to a deadlock, produce
Atrophy,the performance lower,the profit margin descend, the business enterprise group coagulates dint to die down.If the business enterprise group manage
The The The mode can not compare with change, then will break up 衰亡 even.At this stage, the group simplifies organization, contracting scale, managing an efficiency by exaltation.Correspond of, finance's managing a system will also carry on a change, the centralization degree the higher finance manage the system start build up again||Because the business enterprise craves for stable income, losing a creative ability.Manage the system starts come to a deadlock, produce
Atrophy,the performance lower,the profit margin descend, the business enterprise group coagulates dint to die down.If the business enterprise group manage
The The The The mode can not compare with change, then will break up 衰亡 even.At this stage, the group simplifies organization, contracting scale, managing an efficiency by exaltation.Correspond of, finance's managing a system will also carry on a change, the centralization degree the higher finance manage the system start build up again.
3.成员企业对母公司财务战略影响的重要程度。为维护和增强集团
的核心竞争能力,对不同重要程度的企业集团应采取不同的控制模式:
(1)对于核心层企业实行集权式财务管理体制。核心层企业(集团公司)
由一个或若干个分公司、分厂、分支机构组成,但这些只是集团公司内部
的非独立经营单位,不具有法人地位,整个集团公司是一个法人。因此对集团公司内部财务管理应采取完全集中的管理体制。(2)对于控股成员层企
业应实行统一领导下的分权分级财务管理体制。由于控股成员层企业(子
公司)与其法人出资者(母公司)共处于企业集团这一个大系统之下,故
出资者对经营者的财务约束也必须体现在整个集团财务管理体制中。这就
是对子公司采取统一领导即集权的原因。另一方面,由于子公司的独立法
人地位及信息不对称、决策者能力等因素,也应当适当分权。因此,关于
子公司的方向性、战略性的问题,如子公司重大资金筹集权、大型项目投
资权、长期投资权、财务经理任免等事项可由母公司财务机构或集团总部
财务机构集中统一管理。而具体性、战术性的问题,如成本管理、费用控
制、营运资金管理、拟订财务预算、组织实施母公司规划和投资方案等次
要财务决策,可由各子公司运作管理,集团公司仅起协调、监督和指导作用。

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