浅析财务管理集权与分权的利弊

针对企业经营管理中财权的集权与分权问题,探讨了企业规模扩大后财多亏矗应该“收”还是“放”,并运用实际案例解说企业财务管理集权与分权所产生的利弊,指出最好的集权就是有效的分权,分权职责明确并相互协调一致,本身就实现了集权的要求。

Analysis on the Advantages and Disadvantages of the Centralization and Decentralization of Authority in the Financial Management

In the light of the centralization and decentralization of authority in enterprise's financial management, this paper probes into the problem that the financial management of the enterprise should be "tightened up" or be "loosened"after the scale of the enterprise is expanded, and by using the actual cases, explains the advantages and disadvantages caused by the centralization and decentralization of authority in enterprise's financial management, and points out that the best centralization of authority is the most effective decentralization of authority, and the decentralization of authority itself realizes the requirements of the centralization of authority because of the responsibilities are clear and in coordination with each other under the decentralization of authority.