优点：
1. 地方部门可能更容易发现多样化的资金来源和匹配当地资产。Local departments may find it easier to diversify sources of finance and match local assets.
2. 不利于鼓舞地方部门的管理层，他们没有自主权来做现金管理，也很难评估 其表现，尤其重大决定都是由中央来做的时候。 Centralized management means that managers in subsidiaries and divisions are not motivated by being given the autonomy to deal with cash management and it may be difficult to assess their performance if the major decisions are being made centrally.放权给地方部门，可以 激励他们更努力为公司赚钱。Giving subsidiary companies more autonomy on how they undertake their own fund management may result in increased motivation and effort from the subsidiary’s senior management and thereby increase future income.
3. 但某个运营单位有需求时，分权财政功能可以快速反应。A decentralized treasury function may be more responsive to the needs of individual operating units.
4. 当地方部门有盈余资金，分权的财政功能可以更快更方便的将其投入到短期 项 目 上 来 赚 钱 。 A decentralized operation may find it easier to invest its own balances quickly on a short-term basis than a centralized function would.
5. 如果分部很偏远，中央集权很难监督，无法获得相关的信息。A central function may find it difficult to monitor remote sites, it may be difficult to obtain information from those sites.
6. 子公司更清楚当地的法规，习俗和实践经验。Each subsidiary company may be better p;aced to take local regulations,custom and practice into consideration.
7. Subsidiary companies which have access to their own funds may be able to respond to opportunities quicker and establish competitive advantage more effectively.子公司有自己来钱的渠道，便于更快抓住机遇，更有效率的建立竞争 优势。
