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在经济全球化的背景下,企业竞争进入白炽化状态。而企业集团作为经济活动的主体,不但推动了世界经济的发展、融合和交流,而且显现出一般企业不具备的竞争优势。所谓企业集团,是以一个实力雄厚的大型企业为核心,通过并购等形式把多个企业单元联结起来,形成一个以产权为纽带的多层次结构、多法人的经济联合体。企业集团是现代企业组织结构中的重要组织形式,其具有多层次、跨行业、跨地区的特点。对于如此庞大的经济联合体,财务管理模式的选择和应用成为关乎
In the context of economic globalization, competition among enterprises has entered an incandescent state. As the main body of economic activities, enterprise groups not only promote the development, integration and exchange of the world economy, but also show the competitive advantages that ordinary enterprises do not have. The so-called enterprise group is a large and powerful enterprise as the core, through the merger and other forms of a number of business units together to form a property-based multi-tiered structure, multi-legal economic union. Enterprise group is an important organizational form in modern enterprise organizational structure, which has the characteristics of multi-level, cross-sectoral and trans-regional. For such a large economic union, the choice and application of financial management models become relevant