Leaming-type financial organization focusess on core competitive power and attach importance to financial control, financial prediction,decision - making and the management of financial affairs. It includes five systems, namely organization, personnel, leaming, knowledge and technique, and three Ievels, namely individual, group and alliance. It can promote the improvement of the quality of financial personnels, management efficiency and the development of financial control theories. Industries should work out some rules to encourage financial organizations to learn, propel the construction of leaming - type financial control system, and find and solve the problems timely which arise in the construction.