1电力多种经营企业集团公司财务管理体制由于企业集团是多个法人的联合体,同时通过层层控股与参股,使得企业集团的财务管理主体不仅是多个,而且是多层级的。因此,无论是从集团公司组建的宗旨,即谋求资源一体化整合效应,还是发挥母公司的资本杠杆效应出发,都决定了母公司在整个 1 Electric Power Diversified Enterprise Group Corporation Financial Management System Since the enterprise group is a conglomerate of multiple legal persons, and at the same time it controls and participates in shares through layers, the financial management subjects of the enterprise group are not only multiple, but also multi-level. Therefore, whether it is from the purpose of forming a group company, that is, seeking the integration effect of resource integration, or the parent company’s capital leverage effect, it will determine the parent company in the entire