集团企业为降低融资成本,筹资管理往往倾向于“统借统还”集中管理模式,但由于“统借统还”业务涉及到税收、金融、会计等多方面的政策,业务处理较为复杂,企业一旦执行不当,可能会面临一些难以料及的风险。本文从税务风险、资金监管风险、对资金管理和财务成本的影响等方面进行分析,并提出具体工作建议。 In order to reduce the financing cost, the group enterprises tend to focus on the centralized management mode of “borrowing, remitting and repatriation”. However, since the “unification and repatriation” business involves various policies such as taxation, finance and accounting, business processing More complex, once improper implementation of the enterprise, may face some unspeakable risks. This article analyzes tax risk, fund regulatory risk, impact on fund management and financial costs, and puts forward specific work proposals.