自1987年中国人民银行批准成立第一家企业集团的财务公司(以下简称财务公司)以来,已经历了近5年的历程。现此期间,全国有17家企业集团正式组建了财务公司,其他一些集团也正在筹建。随着我国一部分大型企业集团实行计划单列,财务公司问题已成为组建企业集团过程中必须解决的问题之一。本文拟对此谈一些看法,以求教于各位同志。一、财务公司定义的探讨 Since the People’s Bank of China approved the establishment of the first corporate group financial company (hereinafter referred to as the financial company) in 1987, it has gone through nearly 5 years. During this period, 17 enterprise groups throughout the country formally established financial companies, and other groups are also planning to build. With the implementation of separate plans for some large-scale enterprise groups in China, the issue of financial companies has become one of the issues that must be addressed in the process of establishing a corporate group. This article intends to talk about some of the views to seek advice from comrades. I. Discussion on the definition of financial company