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正确理解并处理好企业集团的财务控制问题,对于提高企业集团财务资源使用效率、不断提高自身竞争力具有重要意义。目前,企业集团财务控制模式主要有两种：财务集权控制模式和财务分权控制模式。在财务集权控制模式下,母公司对各子公司的财务活动实行严格的集中控制与统一管理。其特点：财务管理决策权高度集中于母公司,子公司只享有很少的财务决策权,其人财物及供产销统
Correctly understanding and handling the financial control of enterprise groups is of great significance to improving the efficiency of using financial resources of enterprise groups and constantly improving their own competitiveness. At present, there are mainly two kinds of financial control modes of enterprise groups: financial centralized control mode and financial decentralization control mode. Under the centralized financial control mode, the parent company strictly controlled and unifiedly controlled the financial activities of the subsidiaries. Its characteristics: the financial management decision-making power is highly concentrated in the parent company, subsidiaries enjoy only a small amount of financial decision-making power, its personal property and production and marketing system