一、有关企业集团问题的研究现状及发展趋势在大多数国家,企业集团是一个学术上的概念,而不是法律上的概念。在法律上出现的多为母、子公司,控制企业、附属企业等。只要构成了法律上规定的母、子公司关系或控制企业、附属企业关系,就被认为是形成了企业集团。在美国联邦制定法 First, the status of corporate groups and research trends and trends In most countries, corporate groups is an academic concept, not a legal concept. Appear in the law mostly for the mother, subsidiaries, controlling enterprises, subsidiaries and so on. As long as the legally established relationship between the parent and the subsidiary or the control of the relationship between the enterprise and the subsidiary enterprise is considered to form a corporate group. Made in the United States federal law