当 前 ,国有企业正在积极地进行资产重组 ,壮大企业规模 ,理顺产权关系 ,建立以资本为纽带的现代企业集团。集团企业的财会管理也随之加强 ,而集团母公司的财务控制模式将直接影响财务管理的效果。集团企业财务控制模式按集中程度可分为集权型和分权型两种。“集”和“分”的焦 At present, state-owned enterprises are actively reorganizing their assets, expanding the scale of their enterprises, rationalizing the relationship between property rights and establishing a modern enterprise group with capital as a link. The financial management of group companies also will be strengthened, while the group's parent company's financial control model will directly affect the effectiveness of financial management. Group corporate financial control mode by concentration can be divided into centralized and decentralized two. “Set” and “sub” focus