随着市场经济的不断发展,企业规模日益扩大,管理活动日趋复杂,企业集团逐渐成为一种普遍和重要的企业组织形式,子公司成为企业集团经营体系的重要组成部分。 With the continuous development of market economy, the scale of enterprises is expanding day by day and the management activities are becoming more and more complex. Enterprise groups have gradually become a common and important form of enterprise organization. Subsidiaries have become an important part of the operating system of enterprise groups.