本研究探討一家台商在中國大陸所成立之家族集團企業(個案公司),其實施資金集中管理之可行性。本研究比較、分析五種資金集中管理模式後,發現其中的結算中心模式最適用於個案公司,因此建議該公司採用此一資金管理模式。另外,為有效運用集中管理後的資金,個案公司應積極尋找長、短期投資機會,以適度提高流動性並創造公司價值。;This study examines the feasibility to implement a centralized management of funds for a Taiwanese family business group in China. After making a comparison among five modes of funds central management, this study argues that the model of settlement center is most suitable for this company. This study further suggests that the company make best use of the centralized funds to enhance its liquidity and create its firm value.