摘要
随着经济的发展和企业规模的不断扩大,母子公司体制逐渐成为主要的组织形式。但是,由于企业集团在发展过程中,不加节制地发展子公司,导致母子公司财务关系出现问题。文章通过分析母子公司财务关系的现状,提出协调财务关系的思路。
With economical developing and enterprise scale unceasing expansion,the parent-subsidiary corporation gradually becomes the main organization style.Because the enterprise group is developing,enterprise group develop so much more subsidiary corporations that the financial relationship between the group and subsidiary of parent-subsidiary corporation come forth problem.this paper gives some thoughts of cordinated finance relations though analyzing the present state of parent-subsordinary corporation.
出处
《华东经济管理》
2007年第4期91-93,共3页
East China Economic Management
关键词
母公司
子公司
财务关系
协调
parent corporation
subsidiary corporation
financial relationship
coordination