The establishment of macro - corporation groups of parent - subsidiary companies demands that we comprehend theories profoundly to direct practice , in china , parent - subsidiary companies are a novelty introduced from abroad , so the course of acquainting them completely needs a span of time 诚然，母子公司模式的大企业集团的建立，需要先有理论的深刻认识，再用来指导实践。对我国而言，母子公司本身也是从国外引入的新生事物，对其彻底清楚的认识尚需要一个过程。
For the sake of meeting international cooperation and competition brought under china ' s entering into wto , we should transform the single corporations which are of narrow scope , weak competence and backward technology into macro - corporation groups which main models are parent - subsidiary companies and which bond is capital attachment 我们应将原来大量存在的规模小、实力弱、技术落后的单一企业改造为通过资产联结为纽带且以母子公司为其主要模式的大型企业集团，以迎接我国加入wto的新形式下所带来的国际合作与竞争。
The paper takes enterprise group that adopts mother - sun company system as studying object . purpose is discussing which pattern is suited for our country , and on the base of it , selecting some pivotal controlling fashions to analyze the patterns . firstly the paper researches the theory of internal controlling , pointing out that because enterprise group exist the relation of entrusting - deputizing and investing - invested , enterprise should use the method of financial control to manage subsidiary company 集团内部财务控制问题，一直是困扰各企业集团内部管理的一大难题，也是企业界非常关注的一个现实问题该文以母子公司制企业集团作为研究对象，旨在探讨适合我国企业集团的财务控制体制模式，并在此基础上有侧重的选取具体财务控制方式分析其控制的模式。
In the ongoing rapidly changing market environment , it is impossible to gain competitive advantages for enterprise and enterprise group only by scale advantage or diversification . the essence between enterprises is changing , and the activity of knowledge production , using and creation has become the key activity in the course of enterprise ' s value - added . this provides a thoroughly new framework and perspective for us to analyze enterprise and the management of group and subsidiary company 在日益快速变化的市场竞争环境下，企业和企业集团的竞争优势已不能完全凭借规模上占优势或分散经营领域而获得，企业之间的关系在发生变化，知识的生产、使用和创造成为企业价值增加中的关键活动，这就对企业和企业集团母子公司管理的分析带来了一个全新的视角。
