企业成败的关键在管理,管理的核心在财务。对集团企业来说,加强财务监控尤其重要。目前财务管理的集中管理已成为国际上一种流行的趋势,这既是企业集团大型化、国际化的反映,也是现代管理和现代科技日益融合的体现。一方面,现代经济催生了复杂结构的大型企业集团,产生了集中财 The key to success or failure in business management, the core of the financial management. For group companies, strengthening financial control is particularly important. At present, the centralized management of financial management has become a popular trend in the world. This not only reflects the large-scale and internationalization of enterprise groups, but also reflects the increasingly integration of modern management and modern science and technology. On the one hand, the modern economy has spawned a complex structure of large enterprise groups, generating a concentration of money