在市场经济的强大推动力下,集团资金集中管理获得了长远的发展和进步,而加强企业集团内部控制的重要性也越来越突出。加强集团资金集中管理的内部控制建设,可以促进企业资金的优化利用,推动集团企业的健康发展。本文主要针对集团资金集中管理存在的常见内控问题及建议展开深入的研究,以供相关人士的借鉴。 Under the powerful impetus of the market economy, the centralized management of the Group’s capital has gained long-term development and progress, and the importance of strengthening the internal control of the enterprise group has become more and more prominent. Strengthening the internal control of centralized management of funds of the Group can promote the optimal utilization of corporate funds and promote the healthy development of the Group’s enterprises. This article mainly studies the common internal control problems and suggestions of centralized management of funds in the group for further study for the reference of relevant parties.