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铁路企业组织模式及其财务管理问题探讨
引用本文:宋晓满,张艳丽. 铁路企业组织模式及其财务管理问题探讨[J]. 上海交通大学学报, 2000, 0(Z1)
作者姓名:宋晓满  张艳丽
作者单位:上海铁道大学会计学系!上海200331
摘    要:企业集团是目前我国企业重组理论的一个重点讨论课题 .文中从铁路特征出发 ,分析了组建铁路企业集团的必要性和可能性 .从现实出发提出理论目标模式与过渡模式 ,并提出了集团理财的相应结构关系

关 键 词:企业集团  铁路企业组织  集团理财

Study of Organizational Pattern and Financial Management in Railway Enterprise
SONG Xiao- man,ZH ANG Yan- li Dept.of Accounting,Shanghai Tiedao Univ.,Shanghai ,China. Study of Organizational Pattern and Financial Management in Railway Enterprise[J]. Journal of Shanghai Jiaotong University, 2000, 0(Z1)
Authors:SONG Xiao- man  ZH ANG Yan- li Dept.of Accounting  Shanghai Tiedao Univ.  Shanghai   China
Affiliation:SONG Xiao- man,ZH ANG Yan- li Dept.of Accounting,Shanghai Tiedao Univ.,Shanghai2 0 0 331,China
Abstract:Enterprise group is a key discussion problem of enterprise reorganization theory in China.Ac- cording to the characteristic of railway enterprise,this paper analysed the necessity and possibility of re- building railway enterprise group,putforward a theory pattern and a transition pattern,and designed the constructional relation of conducting financial transactions for enterprise group.
Keywords:enterprise group  railway enterprise organization  group financial management
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