企业集团的竞争优势,已不再仅仅是有效的制定战略能力,更需要面对变化的环境以不断创新的观念和不断变化的方式调动其资源以成功地实施战略的能力,既组织管理的效率与能量支持,因此在企业集团管理中集团母公司必须加以一定的控制手段,以合理配置集团的资产。集团对下属企业的控制主要有两方面的控制:经营控制和财务控制。由于企业集团面临 The competitive advantages of the enterprise groups are no longer merely the effective formulation of strategic capabilities, but also the ability to mobilize their resources to successfully implement the strategies in a changing environment and in an ever-changing way, both to manage the efficiency of management And energy support, therefore, in the management of the enterprise group, the parent company of the group must make certain control measures to rationally allocate the assets of the group. The Group’s control over its subsidiaries mainly consists of two aspects: operation control and financial control. As the business group faces