随着企业财务管理水平的不断提高,企业集团对自己的管理提出了越来越高的要求,集中管理已经成为企业集团资金管理的重要趋势,并且现在已经有很多企业集团对资金实行了集中管理。本文以企业集团资金集中管理为出发点,简要分析了其重要性,并在此基础上借助蓄水池理论对资金集中管理方法进行了深入的研究。 With the continuous improvement of enterprise financial management, enterprise groups have put forward higher and higher requirements for their own management. Centralized management has become an important trend of enterprise group fund management. Nowadays, many enterprise groups have implemented centralized management of funds . In this paper, the centralized management of enterprise groups as a starting point, a brief analysis of its importance, and on this basis with the reservoir theory of funds centralized management methods conducted in-depth study.