中国经济发展催生大批企业组织,部分注册为企业集团,而相当部分企业虽然没有注册为企业集团,但也不是孤立存在的。从对资金流、物流、信息决策等审计分析结果看,多数企业在成长过程中出于竞争、自我保护、逃避监管等各种原因设计了不同的组织外表和内部契约关系。信贷资金在企业集团壮大过程中也扮演了多种角色,远远超出贷款申请理由和贷款用 China’s economic development has spawned a large number of business organizations, some of which are registered as business groups. However, a considerable part of them are not registered as business groups, but they do not exist in isolation. Judging from the audit results of capital flow, logistics and information decision-making, most enterprises design different organizational appearances and internal contractual relationships for various reasons during the growth process such as competition, self-protection and evasion of supervision. Credit funds also play a variety of roles in the growth of business groups, far beyond loan application reasons and loans