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企业集团是以一个实力雄厚的大型企业为核心,以产权联结为主要纽带并辅以产品、技术、经济、契约等多种纽带,将多个企业、事业单位联结在一起,具有多层次结构的以母子公司为主体的多法人经济联合体,是在经济上统一控制、法律上各自独立的企业联合体。但是我国绝大多数企业集团都处于发展的初级阶段,其现行企业集团财务管理体制尚不完善,存在组织机构的不合理,资金体制的不完善等诸多问题。成功的企业集团,需要设计出一套合理的财务管理方式,强化财务控制与监督。
Enterprise Group is a strong large-scale enterprises as the core, property rights as the main link and supplemented by products, technology, economy, contracts and other bonds, a number of enterprises and institutions together, with a multi-level structure The multi-corporation economic union, with its parent and subsidiary companies as the main body, is an enterprise consortium that is economically uniformed and legally independent. However, most of the enterprise groups in our country are in the initial stage of development. The financial management system of the current enterprise groups is not perfect yet. There are many problems such as the unreasonable organization structure and the imperfect financial system. Successful business groups need to design a reasonable way of financial management and strengthen financial control and supervision.