企业集团是以产权关系为纽带,由多个具有独立法人资格的企业组成的经济联合体,一般包括集团母公司、子公司、参股公司和关联公司。依产权关系建立的母子公司关系是企业集团生存和发展的基础。企业集团财务控制的本质就是集团母公司对子公司的财务控制,本文拟将探讨企业集团财务 An enterprise group is an economic consortium with property rights as its link and a number of enterprises with independent legal personality. It generally includes the parent companies, subsidiaries, joint-stock companies and affiliated companies of the group. The relationship between parent company and subsidiary company established by the relationship of property rights is the basis for the existence and development of enterprise groups. The essence of the financial control of the enterprise group is the financial control over the parent company of the parent company. This article intends to discuss the financial control of the enterprise group,