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作为市场经济中的重要经济组织,企业集团也是完成顾客价值链的基本组织形式,在市场竞争中扮演着重要的角色,它具有整体性功能,并凭借企业成员之间的产权关系形成整体性目标。而企业集团拥有或控制的财务资源的优化配置是整体性目标形成的基础。因此,企业集团在我国社会经济发展中起着相当重要的作用。因此,集团财务控制的有效性对企业集团的持续健康发展有着决定性作用。
As an important economic organization in the market economy, the enterprise group is also the basic organization form to complete the customer value chain. It plays an important role in the market competition. It has the integral function and forms the overall goal by virtue of the property rights relationship among the enterprise members . The optimal allocation of financial resources owned or controlled by a group of enterprises is the basis for the formation of an overall goal. Therefore, enterprise groups play a very important role in the social and economic development of our country. Therefore, the effectiveness of the Group’s financial control plays a decisive role in the sustained and healthy development of enterprise groups.