Author(s)

Feng Yan

Wuhan Real Estate Group Co., Ltd., Wuhan, China.

At the present stage, group companies are facing higher difficulty in financial management, especially for some group companies with a large number of subsidiaries, which are more likely to have deviation problems in financial management. Fund management is a key part of financial management of group companies. At present, more and more group companies adopt centralized fund management mode for their subsidiaries. This mode has obvious advantages in application, which can realize efficient use of funds and improve the ability to cope with financial risks. However, in the process of centralized fund management of group companies, there are still high difficulties that may easily lead to fund management problems, and should be paid close attention to. This paper first briefly discusses the common mode and basic functions of the centralized management of subsidiary funds, then focuses on the analysis of the current problems in the centralized management of subsidiary funds of the group company, and finally discusses the countermeasures.

Group Companies, Subsidiaries, Centralized Fund Management, Problems, Countermeasures

Yan, F. (2020) Discussion on the Problems and Countermeasures of Subsidiary Fund Centralized Management Based on the Perspective of Group Company. Open Journal of Accounting, 9, 60-69. doi: 10.4236/ojacct.2020.94006.