集团化是我国企业改革的一种趋势。所谓集团化，就是企业间以资本为纽带，通过全资、控股、参股等形式组成企业集团。其中，集团公司是企业集团的核心，这就决定了集团公司的资金管理必须成为整个企业集团财务管理的重点和导向。本文拟引入战略（管理）思想来谈谈集团公司的资? Grouping is a trend of enterprise reform in our country. The so-called group, that is, capital between enterprises as a link, through wholly-owned, holding, shares and other forms of enterprise groups. Among them, the group company is the core of enterprise group, which determines the group company's fund management must become the focus and direction of the financial management of the entire enterprise group. This article intends to introduce strategy (management) to talk about the group company's capital?