企业集团的本质特征决定了其管理的财务导向模式和财务管理的目标，从而决定了企业集团财务管理新模式的构筑。

The essential characteristic of a enterprise group makes up its pattern of financial management, objects and also the construction of its new pattern.

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财务报告信息质量特征是用户导向的财务报告目标与计量属性选择之间的桥梁。

The qualitative characteristics of financial reporting information are the bridge between user-oriented objective of financial reporting and measurement attributes.

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本文还论证了财务、流程、企业文化这三个关键构成因素的逻辑关系，即：以财务为导向，以流程为核心，以企业文化为保证。

This thesis returned argument finance, process, corporate culture these three keys to constitute the logic relation, namely: financial is oriented to, process is the core, corporate culture to ensure.

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