企业集团是市场经济发展的必然结果,实施大公司、大企业集团战略是我国企业改革和发展的一项重要选择。然而,企业越大对财务控制的要求也越高。大凡经营比较成功的企业集团,一般都比较重视财务控制。成功的跨国公司都将财务控制视为血液之于生命那样重要,有效的财务控制模式被当作公司成功的秘诀。近年来,尽管我国企业集团发展迅速,但是其 Enterprise groups are the inevitable result of the development of market economy. Implementing the strategy of large corporations and large enterprise groups is an important choice for the reform and development of enterprises in our country. However, the larger the business, the higher the demand for financial control. Generally operating more successful business groups, generally more emphasis on financial control. Successful multinationals see financial controls as vital to life as blood, and effective financial controls are seen as a recipe for company success. In recent years, despite the rapid development of China’s enterprise groups, its