企业集团一般是以一个实力雄厚的核心企业(以下简称集团本部)为主,以产权联结为纽带,通过投资、联合、兼并、资产重组等方式把众多企业、子公司联系在一起形成的具有多层次多法人的经济联合体。如何既能保证集团公司整体利益最大化、经营目标长期化,又不影响子公司的积极性,笔者认为实行集团公司财务总监制是 Enterprise groups are generally based on a strong core enterprise (hereinafter referred to as the Group headquarters), property rights as a link, through investment, joint, mergers and acquisitions, reorganization of assets, and many other companies linked together to form a more Multi-legal economic union. How to ensure that the overall interests of the group to maximize the long-term business goals, but also does not affect the enthusiasm of the subsidiary, the author believes that the implementation of group company chief financial officer system is