某有色金属有限公司(以下简称“B公司”)是某股份有限公司(以下简称“A公司”)的控股子公司,原有股东两名,分别为A公司和某设计研究院(简称“C公司”),B公司于2002年成立,是专门从事开发研究有色金属材料、稀有金属和非金属材料新工艺、新材料、新装备开发的科研机构,是A公司专属的研发基地。A公司组织架构非常复杂,下设技术公司、设计公司、监理公司,每个公司都是独立核算, A Nonferrous Metal Co., Ltd. (hereinafter referred to as “Company B”) is a controlled subsidiary of a limited liability company (hereinafter referred to as “Company A”), with two original shareholders, namely, Company A and a design and research institute (Hereinafter referred to as “C Company”), Company B was founded in 2002 and is a research institute specializing in the development and research of new technology, new material and new equipment for the development of nonferrous metal materials, rare metals and non-metallic materials. research base. A company’s organizational structure is very complex, under the technical companies, design companies, supervision companies, each company is an independent accounting,