企业集团,特别是大型企业集团已经成为国民经济的骨干和支柱,而其财务管理模式的选择将会直接影响到国家的综合实力和地位。考虑到我国组建企业集团的时间并不长以及中国特殊的国情等诸多原因,本文在分析我国企业集团财务管理模式现存问题的基础上,得出集权管理模式比较适合我国企业集团的研究结论。 Enterprise groups, especially large enterprise groups, have become the backbone and pillar of the national economy. The choice of their financial management mode will directly affect the overall strength and status of the country. Taking into account China’s formation of enterprise groups for a long time and China’s special national conditions and many other reasons, this paper analyzes the existing problems of the financial management mode of China’s enterprise group based on the conclusion that the centralized management mode is more suitable for our business groups.