随着市场经济的发展,企业的组织形式日趋集团化,经营方式多元化,组织结构倾向于扁平化和网络化,跨行业、跨地区、跨所有制的企业集团大量出现,这些变化客观上要求加强对整个集团的监管。集团财务是实现集团监管的有力手段,目前财务管理的集中控制已成为国际上一种流行的趋势,譬如世界前500强的公司,实现财 With the development of market economy, the organizational forms of enterprises have become more and more collectivized, diversified management modes, the organizational structure tends to be flat and networked, and numerous cross-industry, trans-regional and cross-ownership conglomerates have appeared. These changes objectively require strengthening Regulation of the entire group. Group finance is a powerful means to achieve group supervision. At present, the centralized control of financial management has become a popular international trend, such as the world’s top 500 companies to achieve fiscal