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ji tuan nei bu zi jin diao bo zhang wu chu li yu guan kong mo shi
Author(s): 
Pages: 30-31
Year: Issue:  31
Journal: Finance and Accounting Monthly

Keyword:  预算单向资金流动关联往来抵销;
Abstract: 随着经济的快速发展,国内很多民营企业逐渐从"个体作坊"成长为多组织、多架构的集团经济体,其特点是生产、销售、研发由各子公司或事业部各司其职,母公司负责整个集团的资金运作。本文从财务角度探索集团公司资金预算、调拨及账务处理的思路与方法。
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