在建立现代企业制度、深化国企改革的过程中,组建企业集团公司,实现规模经济效益、协同合作、整体放大,已成为一些行业国企改革的主攻方向。如何加强企业集团公司的财务管理,使企业集团做大、做强,在世界经济一体化的市场经济条件下,不畏风险,积极参与竞争,能在国际经济舞台上尽显风采,已成为集团公司研究的重要课题。 In setting up a modern enterprise system and deepening the reform of state-owned enterprises, it has become the main direction for the reform of state-owned enterprises in some industries to set up enterprise groups and achieve economies of scale, cooperate with each other and enlarge as a whole. How to strengthen the financial management of the enterprise group companies so that the enterprise groups can become bigger and stronger under the market economic conditions of the world economic integration without fear of risks and actively participate in the competition can show their demeanor on the international economic scene and become a group An important issue for company research.