出版集团的财务管理体制是指在特定经济环境下正确处理集团内各成员单位间财务行为和财务关系的制度和规范。它属于出版集团财务管理工作的“上层建筑”,对其“经济基础”出版集团的理财活动起着推动、促进和导向作用。从内容上看,出版集团财务管理体制包括集团的财务领导体制、财务组织结构及财务管理制度等,本文拟从以上三个方面对出版集团财务管理体制的构建问题作些探讨。 The publishing group’s financial management system refers to the system and norms that correctly handle the financial activities and financial relationships among the member units in a group under certain economic conditions. It belonged to the “superstructure” of the publishing group’s financial management and played a promoting, promoting and guiding role in the financial management of its publishing group “Economic Basis.” From the content point of view, publishing group financial management system includes the group’s financial leadership system, financial organization structure and financial management system, this article from the above three aspects of publishing group financial management system to make some discussions.