本文首先阐述了SBU模式和财务管理的定义;其次,描述了企业在SBU模式下,企业能如何进行财务管理,一方面使SBU模式发挥最大优势,另一方面财务又能很好对该模式体系中每个流程进行监控和管理,控制企业经营风险;最后,找到这两个方面的契合点,使企业高速又可持续性发展。 This paper first describes the definition of SBU model and financial management. Secondly, it describes how enterprises can manage their financial affairs under the SBU model. On the one hand, it makes the SBU model take the biggest advantage. On the other hand, In each process of monitoring and management, control of business risk; Finally, to find the meeting point of these two aspects, so that high-speed and sustainable development of enterprises.