企业集团是商品经济发展的产物,是一种新的企业组织形式,也是我国“八五”期间和九十年代经济体制改革的战略要点之一。所谓企业集团化经营,是指具有经营联系的若干经济实体,通过横向经济联合结成的企业群体所进行的物质财富生产和分配的经济活动。随着我国社会主义市场经济体 Enterprise groups are the product of the development of commodity economy, a new form of enterprise organization and one of the strategic points of the reform of economic system during the “Eighth-Five-Year Plan” and the 1990s. The so-called enterprise group management refers to the economic activities of the production and distribution of material wealth carried out by a number of economic entities with business links through the joint enterprise groups formed by the horizontal economy. With China’s socialist market economy