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文献出处：M L Markus. The study of enterprise financial centralized management [J]. Communications of the ACM, 2015, 12(2): 42-46. 原文

The study of enterprise financial centralized management

M L Markus

Abstract

Financial centralized management is based on network environment to realize enterprise groups, financial accounting, financial reporting and the financial management system is a new management concept and mode. The foundation of financial centralized management is the information focus, must use information technology to build the network environment, realize the centralized monitoring group headquarters, to achieve resource sharing between enterprise group members, win-win cooperation and common development. The content of the enterprise group financial centralized management generally includes financial centralized management, the focus of accounting information, the concentration of financial resources, embodies in accounting, cash management, cost management, budget management, information management, etc.

Keywords: enterprise groups, financial centralized management, the management pattern 1 Introduction

With the speeding up of global economic integration, the enterprise in the fierce competition in the market environment facing the more and more uncertainty, in order to survival and development in the future economic spring tide, many companies have to unite. Frequent mergers, acquisitions, restructuring, enterprise scale is more and more big, the group has become at present the company cope with competition happen to coincide choice. But choose the collectivization road at the same time, also is the inevitable choice and suffers from the co-existence of enterprise collectivize rights restriction and coordination difficulties, optimal allocation of resources to concentrate, information is scattered and other shortcomings. Many large enterprise groups in the emerging financial management problems, such as information

distortion, poor supervision, capital is messy. Therefore, the group financial management is paid attention to by the people day by day. Can say, the enterprise management mode depends on the financial management mode, financial management mode is determined by the fund management mode. A myriad of practical experience has proved that the success or failure of the enterprise is the key to management, and management is the key to enterprise's financial management.

Good enterprise group financial management mode is relatively centralized financial management pattern, this pattern can play group, the parent company financial regulation and control function, arouse enthusiasm and creativity of subsidiary managers, and can effectively control the operator and the subsidiary risk, to overcome the defect of excessive centralization or decentralization, combines the advantages of centralization and decentralization. 2 The summary of financial centralized management 2.1 The connotation of financial centralized management

Financial centralized management is under the network environment the organic combination of information technology and advanced management methods, through the centralized control and coordination treatment group members of the enterprise's financial data, information and management centralization, the realization group company unified accounting system, unified report system and management system of a new financial management concept and mode. Centralized management is the basis of information, it is necessary to use information technology to build the network environment, the realization group centralized monitoring and economies of scale, make the enterprise resource sharing, information sharing between group members, win-win cooperation and common development. Centralized management is the direct purpose of data integration and sharing, and on the basis of the implementation of business management and monitoring, and real time information is to make our response to the rapidly changing internal and external environmental change, real-time to make the necessary decisions, improve the enterprise core competitive ability and strain capacity.

2.2 The theoretical basis of centralized financial management

2.2.1 The modern control theory

Norbert wiener published in 1848 by the famous \machine control and communication science, will control theory as the study of machine, life and the general rule of control and communication in the social sciences. More specifically, is the study of dynamic system under the condition of changing environment balance status, or one of the stable state of science. With the information theory, system theory, computer theory, the formation of the thoughts and methods of cybernetics and information theory, system theory, the organic combination, formed the modern control theory, and penetrated into almost all natural science and social science, become the essential theoretical foundation of the discipline. 2.2.2 Corporate governance theory

Many famous British companies have been the collapse in the 1980 s, caused the discussion of corporate governance issues. Since 2001, with the collapse of Enron, WorldCom, Xerox and other company's accounting scandal surfaced, causing the thinking of corporate governance around the world. This series in the corporate governance crisis most boils down to is false accounting information. Company’s business involves the multi-stakeholder, they need through the enterprise accounting information to understand enterprise operating performance and business trends. Some stakeholders often with the help of the convenient condition of information asymmetry, opaque, manipulation of accounting information, at the expense of other stakeholders interests at the expense of trying to maximize their own interests. The Harvard business review in 2003 published the book \governance\it is pointed out that: in short, corporate governance is how to make the company investors and stakeholders, are reasonable and fair treatment, to ensure that the trust of investors. The book also talks about the core issue of governance: the core of corporate governance is not power, but managed to ensure effective decision-making...Of the board of directors must be better for company information. The organization for economic cooperation and development (OECD) published in January 2004, the latest revised draft of corporate governance principles, points out that corporate governance principles mainly include five aspects: the content of the