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随着市场经济的发展,我国企业的组织形式日趋集团化。集团模式的企业已经成为主导社会经济的主体,这就要求加强整个企业集团的监管,特别是加强企业集团的财务监管。实施财务集中管理是加强财务监管、控制财务风险、促进企业集团稳步健康发展的有力手段,已成为国际上一种流行的趋势。
With the development of market economy, the organizational form of Chinese enterprises has become more and more collectivized. Group-based enterprises have become the dominant social and economic subjects, which requires strengthening the supervision of the entire enterprise group, in particular, to strengthen financial supervision of enterprise groups. The implementation of centralized financial management is a powerful means to strengthen financial supervision, control financial risks and promote steady and healthy development of enterprise groups. It has become a popular trend in the world.