当前,母子公司财务管理中的集权与分权问题随着国企集团的改革而倍受关注。文章在对母子公司的集权与分权原理进行综述的基础上,探讨了母子公司财务管理中集权与分权的选择种类、选择指标以及影响因素,以期为母子公司财务管理提供意见参考。 At present, the issue of centralization and decentralization in the financial management of parent and subsidiary companies has drawn much attention with the reform of state-owned enterprise groups. Based on the review of the principle of centralization and decentralization of mother and subsidiary companies, the article discusses the types of the centralization and decentralization, the selection of indicators and the influencing factors in the parent-subsidiary financial management, with a view to providing reference for the financial management of the parent-subsidiary companies.