跨国公司的实体分布于多国,主要以子公司、分公司为主。母公司与子公司间通过股权、合同或别的手段又存在着控制与被控制的关系。在跨国公司体系中,母公司成为子公司唯一的或者是具有控股权的股东,子公司是跨国公司全球战略的一个部分。母公司除了在子公司中拥有利益外,还有其 The entities of multinational companies are distributed in many countries, mainly in subsidiaries and branches. There is a relationship between control and being controlled between the parent company and the subsidiary company through equity, contract, or other means. In the multinational corporation system, the parent company becomes the sole or controlling shareholder of the subsidiary company. The subsidiary company is part of the global strategy of the multinational corporation. The parent company has benefits in addition to its subsidiaries.