随着市场经济的快速发展以及企业自身做强做大的需求,同行业跨行业、同地域跨地域的合并、扩张日益增多,母子或总分型的大型企业集团不断涌现,以致于一个集团公司出现了同一地域一个法人主体若干个会计主体,或总分(母子)公司分处异地各有独立法人地位及独立核算会计主体。这些都对工会会计核算、财务管理提出了新的课题,本文就集团公司模式下的工会财务管理体制问题进行探索。 With the rapid development of market economy and the need of enterprises to become bigger and stronger, the mergers and the expansion of industries across industries and regions across regions have been increasing. The large-scale conglomerates of mother-child or total-type enterprises are constantly emerging. As a result, a group company Appeared in the same geographical area of ​​a legal entity a number of accounting entities, or the total score (mother and child) branch offices in different places have independent legal status and independent accounting entity. All of these put forward new problems to the trade union accounting and financial management. This article explores the trade union financial management system under the model of group corporation.