一、集团化要向高层次的集团公司发展 经济体制改革以来,企业之间横向联合发展很快,出现了一批企业集团,其中大多是以大型企业为骨干或以“龙头”产品为核心的企业联合体;以专业化生产协作、生产要素优化组合以及产供销一体化为目的的企业联合形式,集团化的发展仍处于初级阶段。但已从封闭的经济形态向着开放型的经济组织大大前进了一步,具有强大的生命力。应当看到,这种横向经济联合,通过契约确定相互的协作关系和经济关系,加入企业集团的企业,隶属关系、财税 First, since the reform of the group’s economic system was developed for high-level group companies, the horizontal and joint development among the enterprises has been rapid. A number of enterprise groups have emerged, most of them focusing on large-scale enterprises or taking “leading” products as the core. The corporate consortium; the corporate alliance form with the purpose of professional production collaboration, optimization of production factors, and integration of production, supply and marketing, and the development of grouping is still in its infancy. However, it has taken a big step forward from the closed economy to the open economic organization and has a strong vitality. It should be noted that this kind of horizontal economic alliance determines mutual cooperation and economic relations through contracts, enterprises that have joined enterprise groups, affiliations, and fiscal taxes.