近来,组建企业集团和如何能将外贸、商业、物资部门或企业融合为一体及组建综合商社,成了非常热门的话题。其中,人们尤其对组建综合商社问题感兴趣。但不少人对什么是综合商社并不十分了解。笔者曾去日本作过有关考察,本文以日本最大的综合商社“三菱商事”为蓝本,为大家提供一个比较典型的综合商社模式。 Recently, the formation of enterprise groups and how they can integrate foreign trade, commerce, materials departments or enterprises into one entity and form integrated trading companies have become very popular topics. Among them, people are especially interested in forming a comprehensive trading company. However, many people are not fully aware of what an integrated trading company is. The author once went to Japan to make an investigation. This article is based on the “Mitsubishi Corporation”, Japan’s largest integrated trading company, and provides a typical model for comprehensive trading companies.