As the third report form, the merging form of cash flow has been widely used by accounting offices of enterprise groups in some major countries, then it becomes the focus object in our country.
合并现金流量表作为第三张主要报表已经为世界上一些主要国家的企业集团会计实务所采用，其编制也成为我国会计实务的研究内容。
In the paper, the author not only analyzes the causes of financial control, but also puts forward some countermeasures to solve the problems in the enterprise groups of our country.
本文从目前我国企业集团财务控制中存在的常见问题入手，深入分析其形成原因，并提出具体的解决对策。
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