企业集团财务管理模式初探○辽宁税务高等专科学校张久慧○东北财经大学李刚○大连理工大学张永刚企业集团财务管理模式分为三种基本类型：完全集中、完全分散和分散与集权相结合。基于目前我国企业集团的特点，第三种模式较为现实。这种模式强调分权基础上的集权，是一种... Enterprise Group Financial Management Model ○ Liaoning College of Taxation Zhang Jiuhui ○ Dongbei University of Finance and Economics Li Gang ○ Dalian University of Technology Zhang Yonggang Financial Management Group is divided into three basic types of business groups: fully centralized, fully decentralized and decentralized and centralized combination. Based on the current characteristics of China’s enterprise groups, the third model is more realistic. This model emphasizes decentralization based on centralization, is a ...