[摘要] 隨著資本經營和資本擴張的不斷深化，母子公司的管理模式，已日益成為現代企業經營的1個重要的組織形式。在母子公司體制下，如何強化母公司對子公司的管理，尤其是財務的管理，已成為亟待解決的'1個實際問題。而有效的強化企業集團的財務管理，首先就是選擇1套與企業集團相適應的財務管理模式。本文首先介紹了企業集團的含義及其財務管理特徵；然後論述了企業集團財務管理模式的分類及其進行選擇的依據；最後從我國企業集團的發展現狀出發，分析了我國企業集團應選擇權力相對集中財務管理模式。
[關鍵字] 企業集團 財務管理模式 集權 分權 選擇
Abstract : With the constant promotion of the capital management and capital expanding，the management modes of the parent company and subsidiary company have already become an important organizational form in modern enterprises operation day by day. Under the system of parent company and its subsidiaries, how to strengthen the management to the subsidiary of parent company, especially the financial management, becomes a practical problem solved to wait. To effectively strengthen the financial administration of enterprise group，to choose a set of financial management modes in conformity with enterprise group at first. This text has introduced the meaning of the enterprise group and financial administration characteristic at first; then described the classification of the financial management mode of enterprise group and the causes that why choose this kind of financial management mode; last analyzed that our country enterprise group should choose a financial management mode which power is relatively concentrated according to the development reality of our country enterprise group.
Keywords: enterprise group financial management mode centralization of power fraction of power choice
