在当下,企业的财务工作中经常会出现私自设立账目、进行混乱担保以及投资失控等现象,从而致使企业的资产出现流失,让企业日常经营活动脱离正常的运行轨迹。出现这种情况也是由于企业并没有对自身所使用的财务监督控制制度进行完善,也没有将相应的监督责任进行落实。本文从将资金作为主线、在企业集团的财务管理中心的内部控制上存在的问题以及如何对企业集团的财务管理中心进行控制等问题出发,对集团财务管理中心模式进行探讨。 At present, the financial work of enterprises often appear to set up accounts illegally, chaos security and investment out of control and so on, resulting in the loss of assets of the enterprise, so that day-to-day operations of enterprises from the normal operation of the track. This situation also occurs because the enterprises did not improve their own financial supervision and control system, and did not implement the corresponding supervisory responsibilities. This article discusses the mode of financial management center of the group from the point of capital as the main line, the existing problems in the internal control of the financial management center of the enterprise group and how to control the financial management center of the enterprise group.