市场和企业是资源配置的两种可以互相替代的手段。企业之所以出现,是通过管理协调来代替市场协调并降低价格成本的必然结果。企业集团是因企业边界的扩大而介于市场和企业之间的能够降低内部交易成本并产生经济协同效应的先进组织形式。协同效应的产生需要协同管理手段驱动。本文针对集团企业的特征,运用战略协同理论从财务角度探讨其战略协同问题。 Markets and businesses are two alternative means of resource allocation. The emergence of enterprises is the inevitable result of the coordination of management and the reduction of the cost of prices through management and coordination. Enterprise group is an advanced organization form that can reduce the internal transaction cost and generate economic synergy effect because of the expansion of enterprise boundary between the market and the enterprise. Synergies need to be generated by collaborative management tools. In this paper, the characteristics of the group of enterprises, the use of strategic coordination theory to explore its strategic synergies from a financial point of view.