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企业集团,简言之,就是多个法人企业的联合组织。在组织结构上,包括四个层次:一是集团核心,即“集团公司”或称“母公司”;二是紧密层,即“子公司”;三是非紧密层,即“参股公司”;四是松散型,即“关联企业”。由于企业集团中成员单位法人地位不变,各成员之间是平等的商品生产者和经营者,因此,集团内部除了在产品上进行分工、规划产品结构、专业化协作配套外,内部经济关系又显十分复杂,而这种关系往往又集中体现相互提供产品的价格上。从某种意义上讲,它影响和支配成员单位的经济利益。因此,如何规范企业集团内部价格管理既十分重要又十分迫切。
An enterprise group, in short, is a joint organization of a number of corporations. In the organizational structure, including four levels: First, the group core, that is, “group company” or “parent company”; the second is a tight layer, “subsidiary”; third is not a close layer, ie “Participant company”; Fourth, loose type, ie “associated enterprise ”. Since the legal person status of the member companies in the enterprise group is the same and the members are equal producers and operators of goods, apart from division of labor, planning of product structure, and professional cooperation support within the group, internal economic relations It is very complicated, and this relationship often focuses on the price of each other’s products. In a sense, it affects and dominates the economic interests of member units. Therefore, how to standardize the management of price within an enterprise group is both important and urgent.