企业集团是现代企业的高级组织形式,是以一个或多个实力强大、具有投资中心功能的大型企业为核心,以若干个在资产、资本、技术上有密切联系的企业为外围,通过产权安排、人事控制、商务协作等纽带所形成的一个稳定的多层次经济组织。企业集团本身不具有法人地位,但其成员均为独立法人且不少于五家。企业集团多行业、多级法人的组织特点使预算管 Enterprise groups are the advanced organization forms of modern enterprises. They are based on one or more large-scale enterprises that are powerful and have the function of an investment center. They are surrounded by a number of enterprises that are closely linked in assets, capital and technology, , Personnel control, business collaboration and other ties formed by a stable multi-level economic organizations. Business groups themselves do not have the status of a legal person, but its members are independent legal entities and not less than five. Multi-group enterprise groups, multi-level corporate organizational features so that budget management