To maximize the net income of the institutional arrangement by equilibrating the agency cost and the financial synergy effect is not only the object of the financial control of enterprise group, but also is the implication of the financial control.

• 通过均衡代理成本和财务协同效应使财务控制的制度安排净收益最大化不仅是企业集团财务控制的目标，同时也蕴涵财务控制的机理。