目前国内还没有系统化的公司集团化财务管理的研究理论，大多数公司集团化财务
管理实际应用还处于不断摸索和实践阶段，进而影响了公司集团化管理发展壮大的
步伐。关于公司集团化财务管理模式选择问题，本文试图通过梳理国内外当前公司
集团化财务管理模式的理论研究成果，并吸取其在实践应用中的可借鉴的经验，对
公司集团化财务管理模式进行探讨研究。
本文以 TPI 中国风能公司为例进行了五部分的综合分析。第一部分介绍了选题
的目的意义，并对国内外研究现状进行了概括评述;第二部分陈述了公司集团化的含
义，说明了公司集团化的特点，同时简单论述了相关公司集团化财务管理的理论和
概念，并阐述了财务管理模式的种类，详细介绍了三种模式的定义、优点及缺陷，
同时对集团化财务管理模式的原则进行了介绍；第三部分阐明了公司集团化不同财
务管理模式的适用条件，并简要分析 TPI 中国风能公司目前财务管理存在的问题及
弊端；第四部分分析了不同类型公司集团化财务管理模式的选择；最后一部分介绍
关键词：TPI 中国风能公司；财务管理模式；模式选择；实践经验
了 TPI 中国风能公司的背景分析其出现的问题以及给他人的一些经验启示。
Abstract
With the development of economic exchanges and competition among companies,
more and more small and medium sized companies have been gaining ground and grow
into Group companies. Under the new situation of economic development, financial
management of the company has a lot of changes in the internal and external
requirements, company mergers, hezonglianheng significantly accelerate the pace, the
grouping operation has become the inevitable trend of economic development
Collectivized management mode of this economic Union with the market economy and
the objective need of social production came into being. But the attendant is the delusion
of many management, with which the company group is shengxiang provision, form a
cloud of mistpany group management highlighted weaknesses, while in the start-up
and development phases, many company group fell into difficulty in the management of,
the implementation of centralization is decentralized, and implement data control
centralized or decentralized deeply plagued by issues such as implementation. Currently,
many scholars explore the collectivized financial management mode focused on financial
management mode of existing frame, choice of financial management mode of property
research and exploration and innovation of the financial management model, yet did not
exist between the company group's financial management mode of systematic
comparative research on aspects of the treatment, in order to provide effective corporate
development of the Group's scientific theory based on.At present there is no systematic
study on the financial management of the company group theory, practical application of
group financial management of most companies still in the trial stage and practice,
thereby affecting the pace of group management development and growth of the
company. On the company group's financial management mode issue, the paper tries to
comb through national and international active company group's financial management
mode of studies and draw on their application in practice may learn from the experience,
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