目前我国企业的集团化趋势日益明显,集团企业层出不穷,极大地改变了我国国民经济的机构和经济发展的模式,也影响着企业的经营方式和财务决策。由于体制、制度、环境等方面的因素,企业集团在管理控制上极具复杂性,财务控制的功能及其在整个财务管理系统中的地位已十分明显。本文拟对企业集团财务控制的重要性及其有别于一般企业财务控制的特征进行分析。企业集团财务控制,是指在出资者所有权及企业法人财产权基础上产生的集团总部基于集团发展战略与管理目标,规范、监控与督导各方面、各利益主体、各层级财务管理组织的理财行为,是集 At present, the trend of collectivization of Chinese enterprises is becoming increasingly evident. Group companies emerge one after another, which has greatly changed the structure of our national economy and economic development as well as the mode of operation and financial decision-making of enterprises. Due to the factors of system, system and environment, enterprise groups are very complicated in management control. The function of financial control and its status in the whole financial management system are very obvious. This article intends to analyze the importance of the financial control of the enterprise group and its characteristics that are different from the financial control of the general enterprise. The financial control of an enterprise group refers to the wealth management behavior of the group headquarters which is based on the ownership of the investor and the property rights of the corporate legal person based on the development strategy and management objectives of the group and the regulation, supervision and supervision of all parties, various stakeholders and financial management organizations at all levels, It is set