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企业集团财务控制模式包括以下三种:“集权型”财务控制模式、“分权型”财务控制模式和“集分结合型”财务控制模式。一、“集权型”财务控制模式特征及其优缺点集权型财务控制模式是将子公司业务看作是母公司业务的扩大,所有战略的决策与经营控制权都集中在母公司,这种模式下的母公司拥有子公司的全部财务决策权,对子公司进行高度集权下的统一规划和管
The financial control mode of the enterprise group includes the following three modes: “centralized” financial control mode, “decentralized” financial control mode and “integrated” financial control mode. First, the “centralized” financial control model features and their advantages and disadvantages of centralized financial control model is the subsidiary business as the expansion of the parent company’s business, all strategic decision-making and operational control are concentrated in the parent company, which The parent company in the model owns all the financial decision-making power of its subsidiaries and conducts unified planning and management of its subsidiaries under a high degree of centralization