近年来,由于市场竞争日趋激烈,规模经济的不断发展,企业集团化经营已经成为了世界经济发展的大趋势,西方发达国家已经拥有了一批对其经济发展具有举足轻重作用的大型企业集团。而在我国市场经济体制的推动下,越来越多的企业也渐渐的走向集团化经营。但随之而来的集团化财务管理问题也成为了各大企业集团所亟待解决的问题。 In recent years, owing to the increasingly fierce market competition and the continuous development of economies of scale, the group management of enterprises has become a general trend of world economic development. The developed western countries already have a group of large-scale enterprise groups that play a decisive role in their economic development. With the promotion of the market economy system in our country, more and more enterprises are gradually moving towards group management. But the ensuing group financial management has also become a problem to be solved urgently by major enterprise groups.