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企业集团的财权配置是指集团内部包括股东大会、董事会、母子公司在内的各个财权主体之间就筹资管理权、投资管理权、资产管理权和收益分配权所进行的配置。这种财权配置在实践中比较适合采用集权为主、适当分权的模式。在这种配置模式下,企业集团如何在母子公司之间配置其筹资管理权、投资管理权、资产管理权和收益分配权,是一个值得探讨的问题。
The allocation of property rights of an enterprise group refers to the allocation among the various financial rights bodies including the shareholders’ general meeting, the board of directors and the parent-subsidiary companies within the group for fund management, investment management, assets management and revenue distribution. This kind of property rights allocation is more suitable in practice to adopt the mode of centralization of power and appropriate decentralization. Under such a configuration model, it is worth discussing how an enterprise group can allocate its fund-raising management, investment management, assets management and revenue distribution rights between parent and subsidiary companies.