受全球金融危机的影响,国内部分行业亏损严重,现金流异常紧张,为增强融资能力,提高资金使用效率,许多企业集团公司采用向银行贷款、发行企业债券或提供股东方担保等多种方式取得融资,再转贷给下属子公司使用,由子公司向集团公司支付利息,集团公司统一对外支付利息。本文 Affected by the global financial crisis, some domestic industries suffered heavy losses and abnormal cash flow. In order to enhance their financing ability and improve the efficiency of capital utilization, many enterprise groups adopted a variety of methods such as bank loans, issuance of corporate bonds or shareholder guarantees Financing, and then lending to the use of subsidiaries, subsidiary companies to pay interest to the group company, the group unified external payment of interest. This article