为了在激烈的市场竞争中取得先机,越来越多的企业趋向于采用战略联盟的营运模式。文章在把企业战略联盟分为垂直联盟和水平联盟的基础上,分析了对企业战略联盟实施财务管理的必要性,从财务管理的主体、客体、对象、目标等几个方面具体阐述了企业战略联盟的财务管理基本模式,最后提出了对企业战略联盟实施财务管理应该注意的几个问题。 In order to gain the upper hand in the fierce market competition, more and more enterprises tend to adopt the strategic alliance operation mode. The article divides the enterprise strategic alliance into vertical alliances and horizontal alliances based on the analysis of the necessity of implementing the financial management for the strategic alliances of the enterprises. It elaborates the strategy of the enterprise from the aspects of the main body, object, object and goal of the financial management The basic model of the financial management of the Union, and finally put forward several issues that should be paid attention to when implementing the financial management of the strategic alliance of enterprises.