近年来,企业集团已逐渐成为企业强化管理、扩张规模的一种模式,其内部企业之间资金关联交易也随之产生,并呈交易普遍化和交易复杂化的演变趋势,对商业银行的信贷管理提出了新的要求。在银行间接融资仍为企业集团融资主渠道的情况下,深入分析其资金关联交易的特征,是防范银行信 In recent years, enterprise groups have gradually become a mode of strengthening the management and expanding scale of enterprises. Funds-related transactions among their internal enterprises have also come along with the evolution of transaction generalization and transaction complexity. Credit to commercial banks Management made new demands. In the indirect financing of banks is still the main channel for financing enterprise groups, in-depth analysis of the characteristics of its capital-related transactions is to prevent bank letter