ShandongInstituteofBusinessandTechnology烟台张裕葡萄酿酒股份有限公司2010年度中层以上干部及骨干人员系统培训课程辅导材料（第三期）课程名称：财务管理信息化面向人员：II类课程类别：A辅导教师：夏鑫时间：2011年4月28日目录第六章基于价值链的财务集中管控模式·································································1第一节企业集团财务集中管控的目标······························································1一、案例启示——中航油集团风险管控失效的警示·········································1二、企业集团财务集中管控模式备受关注·····················································1三、财务集中管控模式的基础框架······························································1第二节基于多元化组织结构的核算与管控体系设计············································2一、事业部组织结构················································································2二、矩阵组织结构···················································································2三、基于多元化组织结构的核算与管控案例分析············································3四、IT环境下基于多元化组织结构的核算与管控体系设计的方法·······················3第三节集团同意的核算基础与内控制度的设计··················································4一、集权与分权的“控制权”的设计与配置··················································4二、集团与分、子公司会计科目体系的设计与设置·········································4三、集团内部控制制度的设计与配置···························································4第四节集团企业成员之间的内部交易协同策略··················································5一、内部交易对企业集团财务管控的影响·····················································5二、优化流程提高内部交易的有效协同策略··················································5三、IT环境下的单据协同处理策略······························································5第五节集团多视角动态查询与财务报告···························································6一、成员单位的对外财务报告····································································6二、集团对外财务报告·············································································6三、集团多视...
