财务管控的原则与措施有哪些

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" effective combination of departments, is focused on the centralization in financial

/ 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 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 enterprise's 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.

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 / strict, the establishment of financial control system should follow the following 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 people's behavior scale. 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 company's financial system and monitoring system, substantial financial system refers to the control people's 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 the financial management process, to achieve the enterprise's 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 financial 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 enterprise's 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