对于由一个总公司和多个分公司组成的企业集团来说,分公司的财务管理往往没有总公司的财务管理健全,财务监控的力度比较弱。尤其是在资金的调拨和运用上,总公司较难把握和控制分公司的行为。这种情况一方面会影响到企业的资金运用效率,造成资金周转速度的降低,另一方面还容易出 For an enterprise group composed of a head office and multiple branches, the financial management of branch offices often does not have a sound financial management of the head office and weak financial monitoring. Especially in the allocation and use of funds, the parent company is more difficult to grasp and control branch behavior. This situation on the one hand will affect the efficiency of the use of funds of enterprises, resulting in reduced capital turnover speed, on the other hand is easy to