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1、企业管理常提到“集中控制、分层管理”，对部门实行集权与有效分权相结合，即在财务管理方面侧重集权，生产经营方面有效分权。财务集权有利于企业总部随时调集各分公司与部门的财务数据，消除信息不对称所带来的种种弊端，同时将企业有限的资金资源集中控制，有利于将有限的资金用于企业的战略投资和偿还到期债务，加速资金周转速度，降低成本和财务风险，以统管来达到企业聚财的目标。Enterprise management often mentioned “centralized control, hierarchical management, centralization and decentralization“
2、 effective combination of departments, is focused on the centralization in financial http:/ management, production and operation of effective decentralization. The financial centralization financial data to the corporate headquarters at any time to mobilize each branch and department, eliminate the
3、drawbacks caused by the information asymmetry, at the same time, the enterprise limited funds centralized control of http:/ resources, is conducive to the limited funds for enterprises strategic investment and maturing debt, accelerate the capital turnover rate, reduce the cost and financial risk, i
4、n order to manage to achieve the enrichment of the target enterprise.企业要搞好财务控制，必须建立严密的财务控制体系，建立财务控制体系应遵循以下几个原则：Enterprises should do a good job of financial control, the establishment of financial control system must be http:/ strict, the establishment of financial control system should follow the f
5、ollowing principles:一、以制度理财：制定游戏规则、不折不扣实施A system of finance, to set the rules of the game, the implementation of hundred- percent建立企业就必须建立相应的制度，汉语中“制”有节制、限制的意思，“度”有尺度、标准的意思。这两个字结合起来，表明制度是节制人们行为的尺度。财务控制是对财务活动过程的约束和调节，既然要约束和调节，就得有一个节制标准和尺度，就必须建立起公司的财务制度和监控体系，财务制度的实质是指节制人们财务行为的尺度，是事先制定的一种游戏规则，监控就是为保证制
6、度体系能有效运行，而采用的监管体系。没有规矩不成方圆，仅建立规则远远不够，企业在理财过程中应坚持不懈、不折不扣地履行这些规则，以达到企业的理财效果。The establishment of enterprise must set up a corresponding system, Chinese in the “system“ abstemious, restrictions, “scale, standard degree.“. These two words together, shows that the system is to control peoples behavior sc
7、ale. Financial control is the process of financial constraints and regulation, since the constraints and regulation, it must have a control standards and scale, it is necessary to establish a companys financial system and monitoring system, substantial financial system refers to the control peoples
8、financial behavior scale, is a rules of the game to set, monitor is to guarantee that the system can run effectively, and the supervision system. No rules not only Cheng Fangyuan, establishment of rules is far from enough, the enterprise should unremittingly, hundred-percent perform these rules in t
9、he financial management process, to achieve the enterprises financial effect.二、以统管聚财：以财务集权为主体体制Two, to manage money: the financial system企业管理常提到“集中控制、分层管理”，对部门实行集权与有效分权相结合，即在财务管理方面侧重集权，生产经营方面有效分权。财务集权有利于企业总部随时调集各分公司与部门的财务数据，消除信息不对称所带来的种种弊端，同时将企业有限的资金资源集中控制，有利于将有限的资金用于企业的战略投资和偿还到期债务，加速资金周转速度，降低成本和财务风
10、险，以统管来达到企业聚财的目标。Enterprise management often mentioned “centralized control, hierarchical management, centralization and decentralization“ effective combination of departments, is focused on the centralization in financial management, production and operation of effective decentralization. The financ
11、ial centralization financial data to the corporate headquarters at any time to mobilize each branch and department, eliminate the drawbacks caused by the information asymmetry, at the same time, the enterprise limited funds centralized control of resources, is conducive to the limited funds for ente
12、rprises strategic investment and maturing debt, accelerate the capital turnover rate, reduce the cost and financial risk, in order to manage to achieve the enrichment of the target enterprise.三、抓龙头控财：以现金流为中心Three, grasping the leading control property: the cash flow as the center财务控制从企业投资到利润分配，含盖企业生
13、产经营活动全过程，但其核心和龙头是企业的现金收支，则现金流。现金流主要记录的是企业在销售商品、提供劳务、购买商品、接受劳务、对外出资和支付税收等活动中的现金流动状况，反映了业务的现金收支状况，现金流对于企业，就像血液对于人体，只有血液充足且流动顺畅人体才会健康，良性现金流可以使企业健康成长。企业运转就需要不断地有足够的现金参与运转，并将制造的产品销售出去，及时收回现金，现金流比利润更实际，更不易被操纵，现金流是企业生存的必要元素，不仅可以反映企业的支付能力，而且可以证明企业的信用和实力，是企业控财的中心。Financial control from the enterprise investm
14、ent to the distribution of profits, with the whole process of enterprise production and management activities of the cover, but the core and leading enterprises is the cash receipts, cash flow. Cash flow is a record of enterprises in the sale of goods, providing labor services, the purchase of goods
15、, services, activities of foreign investment and cash flow tax etc., reflect the cash balance business, for the enterprise cash flow, is just like the blood for the human body, only the blood flow smoothly enough and body will be healthy, positive cash flow can make the healthy development of enterp
16、rises. The enterprise to operate on the need to constantly have enough cash to participate in the operation, and the manufacture of the products sold, the timely recovery of cash, cash flow is more practical than profit, more is not easy to be manipulated, cash flow is the necessary element for the survival of the enterprise, not only can reflect the enterprises ability to pay, but also can
