当企业建立和销售产品时，产品、人员、信息和财务中的每一项都是与其他资源整合的重要资源。

Every one of these "things" -products, people, information and finances-is a resource that gets integrated with other resources as firms build and sell their offerings.

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但是目前我国企业集团整体管理水平相对滞后，其中财务监管和控制工作尤为薄弱，无法形成企业集团的资源整合优势和管理协同效应。

But the management levels lags behind, especially the financial supervision and control. The group cannot realize the superiority of resources conformity and managerial collaboration effect.

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但重组后的报业集团怎样才能充分发挥集团的资源整合效应，提高综合竞争力，本文认为其关键是建立和完善报业集团的财务控制体系，提高报业集团的财务管理水平。

But how to improve the competition of newspaper groups, the thesis believe that the key is to establish good financial control system, and improve the abilities of financial management.

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