摘要:财务管理是企业集团财务管理的一项核心内容，企业生存、发展、获利的很多问题都和财务管理密切相关。但企业集团由于其自身结构的特殊性，成员企业众多，地域分布广泛，在财务管理上的问题尤其突出。资金管理失控、监控缺乏手段、资金使用率低，已经成为我国企业财务管理中迫切需要解决的问题。为加强财务管理，控制财务风险，企业集团要根据自己的实际情况，及时调整自己的财务管理模式，使其适应管理变化的需要，在经营管理中发挥其最大的功效。随着企业集团的不断发展壮大,如何提高财务管理对于企业集团有着重要意义。本文以三全集团有限责任公司的财务管理为例，从财务报表入手,主要分析企业集团财务管理的财务趋势，以及财务能力,以提高集团企业的可持续发展能力。

关键词:财务管理；家族企业；经营

Abstract:Financial management is the financial management of enterprise groups in the core content of enterprise survival, development, profit, many problems and financial management closely related. But the enterprise because of its special structure, member company is numerous, widely distributed, in the financial management problems especially. Capital management is out of control, monitoring the lack of means, capital utilization rate is low, has become our country enterprise financial management is urgent needs to solve the problem. To strengthen financial management, to control financial risks, enterprises should according to their own actual situation, timely adjust their financial management mode, to adapt to the management of the need for change, in the operation and management of produce its biggest effect. As enterprises continue to grow and develop, how to improve the financial management for enterprise group has important significance. Based on the three group limited liability company financial management as an example, from the financial statements to start, mainly analyzes the financial management of enterprise group financial trends, as well as the financial capacity, in order to improve group enterprise's sustainable development ability.

Key Words：Financial management；family business；operating

　　　企业集团由于其自身结构的特殊性，成员企业众多，地域分布广泛，在财务管理上的问题尤其突出。本行业竞争日益激烈，利润空间被压缩，企业要想生存，必须求的规模效益，增强自身竞争能力。探索适合自己的财务管理方式也成为企业集团能否长期稳定发展的核心问题。本人认为三全食品可以对外投资，降低公司的物流成本，同时采购当地的原材料，降低公司的采购成本；将研发、生产适合当地市场特点的产品，进一步提高公司产品在西南地区的市场份额，同时实现产地与销售市场距离最小化，使生产的产品能够在最短的时间内投入市场，降低产品长途运输造成的损失和产品质量的降低，提高公司的综合竞争力。