随着市场经济的发展,我国由若干企业通过资本结合而形成的企业集团已成为一种重要的经济主体。财务管理作为企业管理的重要组成部分,成为集团管理的核心。财务管理也不例外就成为企业集团发展的核心环节,在某种意义上甚至关系到其兴衰成败。近年来,企业集团的国际化、联盟化,竞争与合作的趋势仍在继续。 With the development of market economy, the group of enterprises in our country formed by a combination of capital has become an important economic entity. As an important part of business management, financial management has become the core of group management. Financial management is no exception to become the core of the development of enterprise groups, in a sense, even related to its success or failure. In recent years, the trend of internationalization, coalition, competition and cooperation of enterprise groups continues.