随着经济体制改革的不断深化和商品经济的发育,在全国各地涌现出一批朝气蓬勃的新型企业集团。随着企业集团的产生和发展,有许多新的问题需要探讨。生产力的多层次和所有制的多型式,决定了对企业集团不能整齐划一,而应具有各自的特性;不能强调企业集团必须是一个实体、一个法人。独立核算,不等于统一核算,集团可以是两级法人,甚至是多级法人。将来组建跨国公司更是如此。对企业集团“计划单列”的问题,要作具体分析。实行计划单列是计划体制改革的重大措施之一,原是针对中心城市的,现在援用到企业集团(重点 With the continuous deepening of the reform of the economic system and the development of the commodity economy, a number of vigorous new-type enterprise groups have emerged throughout the country. With the emergence and development of enterprise groups, many new problems need to be explored. The multi-level of productivity and the multi-type of ownership determine that the corporate groups can not be uniformly aligned, but should have their own characteristics; it can not be emphasized that an enterprise group must be an entity or a legal person. Independent accounting, does not mean unified accounting, the group can be two legal persons, or even multi-level legal person. In the future the formation of multinational corporations even more so. For enterprise groups, “separate planning” issue, to make a specific analysis. The introduction of separate planning is one of the major measures in the reform of the planning system. It was originally aimed at central cities and is now being applied to enterprise groups