(1) general principles.

First, we must adhere to the principle of rational allocation of financial personnel and improve work efficiency and quality; two, we must adhere to the principle of rational scheduling of funds and improve the efficiency of capital use; three, we must adhere to the principles of standardizing accounting and improving the quality of accounting information; four, we should adhere to the principles of strengthening financial supervision and management and safeguarding the overall interests of enterprise groups; five, we should adhere to the principle of gradual improvement and continuous improvement.

(two) clarify the principle of jurisdiction.

One is that

The management authority is centralized to the financial department of the enterprise group, and is uniformly arranged by the Finance Department of the enterprise group. The two level unit supervises the financial institutions and accountants sent by the Finance Department of the enterprise group, but does not directly manage it; the two is the unified management of the financial affairs Department of the enterprise group to manage the archives, titles, promotions, internal pfers, wages, bonuses, welfare rewards, rewards and punishments, etc., and the two level units are no longer responsible for arranging the work of the accountants; and the three is to adopt the "two-way assessment" method for the performance of the accounting personnel.

That is to say, the stationed units offer assessment opinions on the attendance performance, labor discipline, service attitude, work efficiency and work responsibility of the financial personnel sent out, and the financial affairs department of the enterprise group shall assess the opinions provided by the units as one of the bases for assessing, rewarding and punning the financial personnel.

The production and operation of the enterprise group and the examination and approval power of the construction funds are centralized in the headquarters of the enterprise group. The funds required by the two level units are included in the budget management of the headquarters of the company. In case of special circumstances, applications can be made in writing, and the leaders in charge of financial affairs shall be arranged according to the fund conditions. The units can control the payment according to the priorities in the allocation amount of the group company, strictly implement the two line management of the revenue and expenditure, and the two level units shall not intercept income or cash in cash from the income.

(four) the principle of "one pen" cost classification and approval. (four) the principle of "one pen" cost classification approval.

The accounting law clearly stipulates that the person in charge of a unit is responsible for the authenticity and completeness of the accounting information of his unit.

Therefore, the directors in charge of each unit must take full responsibility for the payment of the unit's expenses.

(five) the principle of focusing on the overall interests of enterprise groups.

How to implement and implement financial centralized management is finally reflected in the relationship between the finance department and the two level units. How to deal with this relationship is the fundamental point of financial centralized management.

It will also directly affect the effectiveness of centralized financial management. Therefore, both sides must establish a global concept and support each other in close coordination with the overall interests of enterprise groups.