目前,国内大部分文化企业集团是集工业生产企业、商品流通企业于一体的多元化集团,是资金密集型的企业,在资金管理过程中普遍存在着使用分散、效率低下、体外循环等突出问题,传统的企业财务管理体制、资金运作方式、监管手段等方面的弊端突出。 At present, most of the cultural enterprise groups in China are diversified groups integrating industrial production enterprises and commodity circulation enterprises. They are capital-intensive enterprises. In the process of fund management, there are many outstanding problems such as the use of decentralization, inefficiency and cardiopulmonary bypass , The traditional enterprise financial management system, the mode of operation of funds, regulatory instruments and other aspects of the drawbacks highlighted.