What are the basic models of enterprise group financial management systems?

1. Decentralized financial management model Decentralized financial management model refers to a financial system in which subsidiaries have sufficient financial management decision-making power, while the parent company mainly manages subsidiaries indirectly.

Subsidiaries have sufficient decision-making power in terms of capital integration, investment and utilization, financial revenue and expenditure, selection and dismissal of financial personnel, employee wages, benefits and bonuses, and make major financial decisions based on the market environment and the company's own conditions.

2. Decentralized financial management model Decentralized financial management model refers to a financial system in which subsidiaries have sufficient financial management decision-making power, while the parent company mainly manages subsidiaries indirectly.

Subsidiaries have sufficient decision-making power in terms of capital integration, investment and utilization, financial revenue and expenditure, selection and dismissal of financial personnel, employee wages, benefits and bonuses, and make major financial decisions based on the market environment and the company's own conditions.

3. The financial management model that combines decentralization and centralization is extremely centralized, and subsidiaries have no initiative and flexibility, and the group's financial and operating mechanisms are bound to be rigid; on the contrary, excessive decentralization will also lead to subsidiaries blindly pursuing individual economic interests while ignoring

overall interests of the group.

The financial management model that combines centralization and decentralization emphasizes appropriate centralization and decentralization, which can not only give full play to the financial control functions of the group parent company, stimulate the enthusiasm and creativity of subsidiaries, but also effectively control the risks of operators and subsidiaries.

This model overcomes the shortcomings of excessive decentralization or centralization to a certain extent and combines the advantages of centralization and decentralization.

Extended information Enterprise groups, as an emerging form of economic organization, are widely used by countries around the world.

After World War II, the economic development of South Korea and Japan was closely related to the development of enterprise groups.

Especially in the context of capital globalization, a large number of multinational groups with capital as a link have emerged.

In our country, affected by the long-term planned economic system, the development of enterprise groups is extremely slow. Compared with large and standardized foreign enterprise groups, they are still in the initial stage of growth, and there is still a big gap.

The main reason is that in the process of rapid development and expansion, enterprise groups have neglected their own system construction and failed to give full play to the resource allocation function of finance.

Whether the resource allocation function of finance can be fully exerted depends on many factors. The key is the system, mechanism and operation mode of financial resources, that is, how the financial management system is reasonably and effectively arranged within the enterprise.

Due to the large scale and total amount of financial resources owned by enterprise groups, the internal organizational structure and management level are relatively complex. The selection of financial systems within enterprise groups is more difficult and demanding than that of a single enterprise.

There are many problems in the operation of the financial management system within many enterprise groups, and the phenomenon of over-concentration or over-dispersion of financial power allocation is common, which seriously affects the overall effectiveness and efficiency of the enterprise group, and even causes chaos in the internal management of the enterprise group.

Therefore, through the study of the financial management system of enterprise groups, this article analyzes the factors that group companies need to consider when choosing a financial management system, discusses the common problems in the financial management system of enterprise groups in my country, and puts forward improving countermeasures and suggestions.