在世界经济一体化趋势日益明显,市场竞争逐步白热化的今天,为尽快融入市场经济的洪流,出版业已作出了许多努力,组建集团就是其中很重要的一种举措。从目前情况来看,出版业集团数量众多,各类集团总计已有几十个,但运营过程中遇到一些问题,不少集团并没有产生预期的规模效益。究其原因,集团内部财务管理不到位是很重要的一个方 As the trend of economic integration in the world becomes increasingly evident and the market competition is gradually intensified, as the publishing industry has made a lot of efforts to integrate itself into the market economy as soon as possible, setting up a group is one of the most important measures. Judging from the current situation, there are many publishing groups with a total of dozens of various types of groups. However, some problems have been encountered during the operation. Many of the groups did not produce the expected economies of scale. The reason, the group’s internal financial management is not in place is a very important party