中文摘要：

在适应外部环境和内部条件变化的过程中,需要重新审视企业集团的价值创造因素、能力和水平,财务协同控制正是企业集团价值效应的动力和来源。结合企业集团的有关调查数据,构建企业集团财务协同控制模型,并运用AMOS17.0软件对模型进行设定、估计和评价。实证分析表明：财务战略协同控制、财务资源协同控制和财务关系协同控制是一个相互影响相互作用的协同控制耦合系统,对于企业集团的价值效应产生具有联动作用机制,企业集团应充分结合自身实际,发挥财务协同控制管理职能,保证这一系统的有效运行。

英文摘要：

In adapting to the changes of external environment and internal conditions,the value creation factors,ability and level of enterprise group need to be re-examined,and financial cooperative control is the driving force and source of value effect of enterprise group.Based on the survey data,this paper constructs financial cooperative control model of enterprise group,and then the model is set,estimated and evaluated by using AMOS 17.0 software.The result of empirical analysis shows that financial-strategy-cooperative control,financial-resource-cooperative control and financial-relation-cooperative control is a cooperative controlling and coupling system by through mutual influence and interaction,what can give a linkage effect to the value creation of enterprise group.Enterprise group should give full play to the function of financial cooperative control to ensure the effective operation of this system.