当前,随着社会主义市场经济体制的逐步建立,改制后的企业集团母公司与子公司的矛盾也日趋突出,从而严重制约了集团母子公司的发展。在企业改革的大前提下,企业资产重组的变化,要求我们必须明确母子公司各自的管理职能及其管理权限。一、母子公司的职能、特点(一)母公司的主要职能从一般意义上讲.母子公司体制只适合于企业集团 At present, with the gradual establishment of a socialist market economic system, the contradictions between the parent company and its subsidiaries of the restructured enterprise groups have become increasingly prominent, severely restricting the development of the parent companies and subsidiaries. Under the premise of enterprise reform, the changes in the reorganization of assets of enterprises require that we must make clear the respective management functions and management rights of the parent-subsidiary companies. First, the parent company’s functions, characteristics (A) the main functions of the parent company In a general sense, the parent company system is only suitable for business groups