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企业集团作为我国现代企业的重要组织形式,在市场经济建设中发挥着重要的作用。时企业集团内部控制的研究应突破以往主要针对单个法人企业的局限,加大对企业集团这种法人企业联合体内部控制的探讨力度。本文从分析企业集团内部控制相对于单个法人企业的特殊性入手,有针对性地提出了当前我国完善企业集团内部控制的一些构想。
As an important organizational form of modern enterprises in China, enterprise groups play an important role in the construction of market economy. At the time, research on the internal control of enterprise groups should break through the limitations of single legal-person companies in the past and increase the discussion on the internal control of corporate groups such as enterprise groups. This article begins with an analysis of the particularity of the internal control of the enterprise group relative to that of a single legal person enterprise, and proposes some ideas on how to improve the internal control of the enterprise group in China.