中国长江三峡集团公司(以下简称三峡集团)是一家以大型水电开发与运营为主的能源企业,在湖北、四川、云南等省有多个(超)大型水电项目同步开发,地理位置分散、成员企业多、资金流量大。公司从2002年开始推行财务集中管理,到2003年正式提出“全面预算管理、资金集中收付、会计分级核 China Three Gorges Corporation (hereinafter referred to as ”Three Gorges“) is a large-scale hydropower development and operation-oriented energy company with multiple (super) large-scale hydropower projects in Hubei, Sichuan and Yunnan provinces simultaneously developed and geographically distributed. Members of the Three Gorges More enterprises, large capital flows. The company began to implement centralized financial management in 2002 and officially proposed in 2003 that ”full budget management, centralized cash collection and payment, accounting graded nuclear