摘 要
当前，我国经济发展进入了一个新的阶段，愈来愈多的企业开始走出国门，
企业集团和跨国经营的发展势头尤为显著。作为现代的高级的企业联合形式，
企业集团是先进生产力的代表，是生产集中和资本积累规模的最新表现，是产
业技术进步的策源地，是国家经济实力的基础和体现。组建企业集团，是世界
各国发展国民经济的一项重要的经济政策；在我国，在大力发展市场经济的背
景下，随着中国企业体制改革与融入全球化竞争进程的不断深入，特别是国家
正在推行的大集团企业战略，使得中国企业组织集团化、经营多元化的趋势日
趋明显，跨行业、跨地区、跨所有制的情况大量出现，企业集团的意义就更加
深远。因此，关注研究企业集团的财务管理问题，就成为理论研究和管理实践
的重要内容和迫切需要。

本文以财务管理模式为主要研究内容，以航天科技集团为研究的载体，分
析了集团财务管理模式的现状及存在的问题，结合财务管理方面的相关理论研
究，对集团的财务管理模式进行优化改进。首先，本文介绍了研究的背景、研
究的目的以及研究的意义，并介绍了国内外的相关研究现状。然后，介绍了财
务管理模式的相关理论，包括企业集团、企业集团财务管理和企业集团财务管
理模式的概念和特点，并介绍了集团财务管理模式的形式。其次，从宏观上指
出了企业集团财务管理模式选择的原则和目标，并在微观上指出了影响企业集
团财务管理模式选择的影响因素。之后，通过分析集团财务管理模式的现状，
指出集团中现行财务管理模式存在的问题。最后，本文对航天科技集团的财务
管理模式进行优化，分析了集团财务管理模式选择的影响因素，结合现行财务
管理模式存在的问题，提出了集团财务管理模式优化的框架和内容，并指出了
优化的保障措施。

关键词：航天科技；企业集团；财务管理模式
Abstract
Nowadays, Chinese economic development has entered a new phase, in which
more and more enterprises has been beginning to go abroad, and business groups
and cross-national operations have been developing vigorously.
As a form of advanced modern corporate alliance, enterprise group is
representative of the advanced productive forces, the latest manifestation of
concentration of production and the size of capital accumulation, the source of
industrial technological progress, and the basis and reflection of national economic
strength.
To form enterprise groups is an important economic policy to develop national
economy in the world. In our country, in the context of developing market economy
and deepening chinese industrial system reform and the process of blending in
global competition, enterprise groups have more far-reaching significance.
Especially, our country is implementing the large group corporate strategy, which is
enabling the rapidly increase of Chinese enterprise conglomeratization and
operating diversification, and the quick emergence of cross-sectoral, trans-regional
and cross-ownership enterprises. Therefore, concerning about studies on financial
management problems of enterprise groups has turned out to be an important
contents and urgent needs of theoretical research and management practices.
Treating financial management model as main research content, and the
Aerospace Science and Technology Group as a vehicle for the study, this paper has
analyzed the current situation and existing problems of group financial management
model, and optimized it based on related theories of financial management. First,
this article describes the background to , the purpose and the significance of the
study, and the related research status quo at home and abroad. Then, it presents the
related theories of financial management, including the concepts and features of
enterprise groups, enterprise groups’ financial management and the model of
enterprise group financial management, and describes the form of group financial
management model. Second, it points out the principles and objectives of the choice
of group financial management model from a macroscopic point of view, and the
factors of influencing the selection of financial management mode in a
microscopic point of view. After that, this paper has pointed out the problems of the
existing financial management model in the group by analyzing the status quo of the
group financial management model. Finally, this paper has optimized the financial
management model of Aerospace Science and Technology Group, and analyzed the
factors of affecting the selection of group financial management mode. Combining
with problems of existing financial management model, this paper puts forward a
framework for and the content of optimizing the group financial management model,
as well as the safeguard measures of the optimization.
Key words: aerospace science and technology, enterprise groups, financial pattern