随着经济的发展,市场的竞争程度越加激烈,企业规模也越来越大,企业的分层管理模式也应运而生。二级机构作为由总公司控股的机构,其经营的好坏直接影响到公司的整体效益,关系着企业的生存命脉。本文从二级机构和总公司的关系入手,分析了二级机构财务管理的现状,最后从纵向和横向上指出了完善二级机构财务管理的几点建议,期望对企业增强自身的竞争能力、提高盈利能力有一定的借鉴意义。 With economic development, the degree of competition in the market becomes more and more intense, and the scale of enterprises is also getting larger and larger. The hierarchical management mode of enterprises also arises at the historic moment. As a second-class organization controlled by the head office, the quality of its operations directly affects the overall efficiency of the company and the lifeblood of the enterprise. Based on the relationship between the secondary agencies and the head office, this paper analyzes the status quo of the financial management of the secondary agencies, and points out the suggestions on how to improve the financial management of the secondary agencies from the vertical and horizontal perspectives. It is hoped that enterprises can enhance their competitiveness, Improve profitability of a certain reference value.