论文部分内容阅读
随着我国改革开放的深入发展,社会主义市场经济体系的不断完善,企业集团这种新型的企业组织形式正在蓬勃兴起。企业集团作为现代企业发展的高级组织形式之一,是以一个或少数几个大型企业为核心,通过资本、契约、产品、技术等不同的利益关系,将一定数量的受核心企业不同程度控制和影响的法人企业联合起来,组成的一个具有共同经营战略和发展目标的多级法人结构的经济联合体。由于企业集团的组建模式和组织形式的不同,使得其集团财务管理的主体变得复杂化,
With the in-depth development of China’s reform and opening up and the continuous improvement of the socialist market economic system, this new form of enterprise organization of enterprise groups is booming. As one of the advanced organizational forms for the development of modern enterprise, an enterprise group takes one or a few large enterprises as its core and controls a certain number of enterprises controlled by the core enterprises through different interests such as capital, contract, product and technology The impact of the corporate business together, composed of a common business strategy and development goals of the multi-level corporate structure of the economic coalition. Due to the different mode of formation and organization of the enterprise groups, the subject of the group financial management becomes complicated,