我国的企业集团与国外企业集团的产权结构有很大差别,导致了两者财务管理的管理模式、机构设置和基础工作都有所不同。本文主要比较了中外企业集团管理模式差别、财务管理机构设置及其职能和基础工作。 The property rights structure of the enterprise groups in our country and that of the foreign enterprise groups are quite different, which leads to the management mode of the financial management of the two groups. The setup of the institutions and the basic work are different. This article mainly compares the differences of management modes between Chinese and foreign conglomerates, the setting of financial management institutions and their functions and basic work.