财务集中管理在当前越来越成为企业集团实施财务控制的一种主流方式,它是集团母公司以产权控制关系为前提,通过对财务管理权、会计信息、财务资源等集中管理,实现对集团成员单位经营与财务活动的约束和指引,并强化集团母公司的战略、方针、管理政策的执行,以实现集团目标。 At present, the centralization of financial management has become a mainstream way for the implementation of financial control by enterprise groups. It is the parent company of the group, taking the control of property rights as the precondition, through the centralized management of financial management rights, accounting information and financial resources, Member units and financial activities of the business constraints and guidelines, and strengthen the Group’s parent strategy, guidelines, management policy implementation, in order to achieve the Group’s goals.