企业集团是在现代企业的发展过程中的基础上出现的一个联合体,是社会发展的必然结果,也是现代商业的基础构成和民族产业实力的具体象征。我国历经了三十年的改革开放的经济文化的变革,产生了一大批集团模式的经营改革的企业,在我国的社会经济建设中占着举足轻重的地位,企业发展的主要目标是盈利性,财务管理则是则是企业运行模式的核心,资金的安全又是财务管理的最核心的部分。高效合理的财务管理运行机制,在很大程度上反映了企业市场竞争力的大小。 An enterprise group is a consortium that emerges on the basis of the development of modern enterprises. It is an inevitable result of social development and a concrete symbol of the basic composition of modern commerce and the strength of national industries. After 30 years of reform and opening up, our country has undergone economic and cultural changes and has produced a large number of enterprises under the group-based management reform. It occupies a pivotal position in the social and economic construction of our country. The main objectives of the development of enterprises are profitability and finance Management is the core of the business model, financial security is the core part of financial management. Efficient and reasonable operation of financial management mechanism, to a large extent reflects the size of the market competitiveness of enterprises.