资金是企业集团表现最为活跃的交易载体,因此多数企业集团采取以资金集中管理为财务管理主要核心。资金集中管理是指以契约或者其他形式,将符合条件的整个企业集团的货币资金等可变现资产,通过资金池等手段归集到集团总部。在具体操作上,有的单位在集团总部设立专职机构,有的企业通过成员企业入股成立独立运作的财务公司,经批准成为金融 Funding is the most dynamic trading vehicle for enterprise groups. Therefore, most enterprise groups adopt the centralized management of funds as the main core of financial management. Capital centralized management refers to the contract or other forms, the eligible enterprise groups such as monetary funds and other realizable assets, such as through the pool of funds collected to the group headquarters. In the specific operation, some units set up full-time agencies in the headquarters of the Group, and some establish their own independent financial companies through their shareholdings in member companies, and become financial