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随着经济发展,经营多元化的中小集团企业不断出现,并获得一定的发展。在多元化经营的集团中,各成员企业有着不同的行业特点及经营决策。集团总部搭建何种架构模式、如何参与子公司的运营更有利于企业集团整体决策,更有利于企业集团整体发展值得思考。本文将对集团为各子公司提供管控服务所涉及的关联交易类型及交易定价进行分析研究。
With economic development, diversified small and medium-sized group enterprises are emerging continuously and have achieved certain development. In a diversified group, each member company has different industry characteristics and business decisions. What kind of structure model is set up by the headquarters of the Group, how to participate in the operation of subsidiaries is more conducive to the overall decision-making of enterprise groups, but also conducive to the overall development of enterprise groups worth considering. This article analyzes and analyzes the types of connected transactions and the pricing of transactions that the Group provides for the control services provided by the subsidiaries.