报账中心模式:现金收付活动都集中在母公司的财务部;结算中心模式:服务于企业集团的整体利益和长远利益;财务公司模式:担负着为企业集团理财的任务。报账中心模式在这种模式下,资金管控高度集中,一切现金收付活动都集中在母公司的财务部。其实质是集团母公司通过报账中心,解决统一报账、统一收支的问题。报账中心模式又分为统收统支和拨付备用金两种模式。在统收统支的模式下,企业的所有资金收付都集中在集团总部的财务部门,所属成员单位不单独设立银行账号,资金收付的审批权高度集中 Reimbursement Center Model: cash collection and payment activities are concentrated in the parent company’s financial department; settlement center model: serving the overall interests of enterprise groups and long-term interests; financial company model: assume the task of financial management for enterprise groups. Reimbursement Center Mode In this mode, the fund control is highly concentrated, and all cash collection and payment activities are concentrated in the parent company’s finance department. Its essence is that the parent company of the group passes the reimbursement center to solve the problem of reunification reimbursement and reunification of revenue and expenditure. Reimbursement Center model is divided into reunification and disbursement of reserve funds are two modes. Under the mode of reunification and reimbursement, all funds received and paid by the enterprise are concentrated in the financial department of the headquarters of the group. The affiliated member units do not set up bank accounts separately, and the examination and approval power of funds receipt and payment is highly concentrated