一、集团财务管理方式的类型(一)财务分散财务分散是集团企业最早自然形成的一种财务管理方式,随着集团企业的扩大,在各个企业,各个层级设立齐全的财务机构,核算各项业务,分别出具报告,集团收集各下属企业的会计信息,编制各种报表。其弊端是会计核算口径不尽统一,会计机构臃肿,效率低下,管理成本上升。(二)财务集中财务集中是为了克服财务分散的弊端而建立起来的一种管理模式,它统一了会计核算口径和控制环境,建 I. Types of Group Financial Management (I) Financial decentralization Financial decentralization is the earliest natural formation of a group of financial management, with the expansion of the group of enterprises in all enterprises, all levels set up a complete range of financial institutions, accounting for all Business, respectively, issued a report, the Group collected the accounting information of all affiliated companies, the preparation of various statements. The drawbacks are not uniform caliber accounting, accounting institutions bloated, inefficient, management costs rise. (B) Financial focus Financial focus is to overcome the drawbacks of financial decentralization and established a management model, which unified the accounting caliber and control of the environment, built