企业集团是以资本为联结纽带、由多个法人组成的企业法人经济联合体,一般包括集团母公司、子公司、参股公司和其他关联企业。企业集团依据产权关系建立起来的母子公司关系构成企业集团生存和发展的基础。财务控制作为企业集团母公司对子公司实质性控制的重要方面,渗透于企业生 An enterprise group is an economic corporation of a corporation consisting of a plurality of legal persons with capital as its link. It generally includes the parent companies, subsidiaries, joint-stock companies and other affiliated enterprises of the group. The relationship between parent company and subsidiary company established by the enterprise group based on the property rights relationship forms the basis for the existence and development of the enterprise group. Financial control, as an important aspect of the substantive control over a subsidiary of an enterprise group, infiltrates into the enterprise