企业集团

This article begins with the main difference between business group and large enterprise. first, we study the nature of business group's double nature ——"firm" and "market", and the double indistinct nature of boundary of business group.

摘 要：本文从企业集团与大企业的根本区别入手，首先探讨了企业集团的性质，即企业集团的"企业性"与"市场性"双重属性，以及企业集团边界的双重模糊性。

So, it is of realistic significance and far-off influence to enhance the financial control of the corporational groups in China.

以我国大型企业集团作为研究对象，旨在探讨如何建立适合我国企业集团的、有效的、一体化的财务控制体系，同时结合我国大型企业集团一S高速集团的财务控制实际情况有针对性的提出建立一体化财务控制体系的具体实施方案。

These issues and problems make the corporational groups lose control of their finance and the disappearances of national assets arise repeatedly.

本文根据企业集团财务控制的相关概念和理论基础，对企业集团财务控制的概念及特点进行了系统剖析，力图构建一个企业集团财务控制理论体系的基本框架；从S高速集团财务控制的现状出发，依据提出的财务控制的理论，对S高速集团财务控制问题进行系统的研究，重点从完善母子公司治理结构、强化预算控制、集中控制集团资金、委派独立财务总监、加强内部审计、完善内部信息制度等八个方面提出了相应的对策。S高速集团是我国特大型国有独资企业，集团资产规模位居省管企业第一名，列2006年度"中国最大500家企业"第314位，本文选择S高速集团财务控制问题作为研究对象，具有一定代表意义。

Corporate group is a combination of two or more undertakings. However, from the legal points of view, the essentiality of a corporate group does not lie in this, but in the controlling existing between undertakings within a corporate group.

企业集团是两个或多个企业的联合，但从法律上看，企业集团的本质属性并不在于此，而在于企业集团内企业之间的控制关系，这与集团内企业的数量和规模无关。

This dissertation brings forward three-tier model and three-step path of the integration of the internal resources of enterprise groups based on the promotion of dynamic capabilities by the systematic analysis about the theory of dynamic capabilities. Also it establishes Early-warning Index System of intergration risk and the system is the presupposion of carrying out identification, diagnosis and prevention etc.

本文针对企业集团在进行资源整合过程中的风险问题，构建了企业集团资源整合风险预警指标体系，它是对企业集团资源整合过程中所面临的风险预警系统活动的评价指标体系，是集团风险预警系统开展识别、诊断、预控等活动的前提。

N has set up this Z group in February 1994, the first enterprise group in the industry in Wenzhou area.

早在1994年2月，N组建温州地区同行业第一家企业集团——Z集团；1997年7月，组建ZT集团第一家股份制企业——Z股份有限公司；1999年7月，全国工商联公布会员企业调查结果，Z集团综合实力名列全国百强民营企业的第8名；去年，Z的工业产值为42亿，利税5.05亿，出口2800万美元。

Purpose is discussing how to establish the effective 、integrate financial control system which is suited for our country, and on the base of it , combinate our large-scale enterprise group——CH group's financial control situation,pointed to expound the application project to establish financial control system.

本文以我国大型企业集团作为研究对象，旨在探讨如何建立适合我国企业集团的、有效的、一体化的财务控制体系，同时结合我国大型企业集团——CH集团的财务控制实际情况有针对性的提出建立一体化财务控制体系的具体实施方案。

The major direction of the enterprises group reform in the future is to normatively reconstruct the enterprise group into corporation and to establish new enterprise centered by listed corporations.

对企业集团进行规范的公司化改造，建立以上市公司为核心的新型企业集团将是未来企业集团改革的主要方向，新型企业集团应在协作基础上实现专业化与规模经济。

Including the People's Government of Jiangmen City, Jiangmen City Health Bureau, Guangdong Midea Group, Qingdao Haier Group, Formosa Plastics Group, Dongfeng Motor, FAW, Isuzu Motors, Shanghai, Chery Automobile, Shanghai Volkswagen, Zhejiang Geely Holding Group, Master Kang Group, ThyssenKrupp, Japan Canon, LG Electronics Co., Japan's Sumitomo, Dongguan high-Fu Lee, China Petrochemical, Guangdong Fenghua Hi-Tech , TCL Group, Zhuhai Gree Electric Appliances, Ningbo Bird Group, Huawei Technologies, Eagle Holdings, Guangdong New Technology Group, Hong Kong Stationery Group, China's New Hope Group, Luoyang Glass Group, the Southern Rubber Group, Shunde Temin Enterprise Group, Shanghai on the Allianz Group, Liuzhou Railway Bureau, the National Institute substances Reserve, Hubei motor Group, Qingdao Beer Group and Liuzhou Wuling Automobile, Zhongshan tai feng electrical, Trinity Group, Hong Kong, Taiwan and other famous enterprises and groups We strive to build China's top 500 enterprises.

其中包括江门市人民政府、江门市卫生局、广东美的集团、青岛海尔集团、台塑集团、东风汽车、一汽、五十铃汽车、上海奇瑞汽车、上海大众汽车、浙江吉利控股集团、康师傅集团、蒂森克虏伯、日本佳能、LG电子公司、日本住友商事、东莞利富高、中国石化、广东风华高科、TCL集团、珠海格力电器、宁波波导集团、华为技术、鹰牌控股、广东新的科技集团、香港文具集团、中国新希望集团、洛阳玻璃集团、南方橡胶集团、顺德泰明企业集团、上海上联集团、柳州铁路局、国家物质储备局设计院、湖北省汽运集团、青啤集团、柳州五菱汽车、中山泰峰电气、三一集团、香港台和集团等著名企业，我们努力打造中国企业500 强。

Second, both the patterns and the ways to improve the organizational efficiency of business group are formed in specified environment of economy, institution, market, social psychology and industrial level. That is the reason there are great difference among business groups in different countries. So we should not only against following western countries regardless conditions in China, but also absorb the mature experiences and general laws of business group development in Western countries in optimizing the organization structure of business group in China.

企业集团的任何一种追求组织效率的方式和途径都是在一定的经济环境、制度环境、市场环境、社会心理环境以及工业化水平背景下形成的，也正因为如此，各国企业集团追求组织效率的方式都有较大的差异，所以中国企业集团组织结构的优化，既要克服盲目向西方发达国家看齐，也应积极吸收西方发达国家企业集团发展中的成熟经验和普遍规律。

He is the most remarkable man that I have ever known.

他是我知道的人中最值得注意的人。

Increased appearance of lymphocele was noticed in patients with diabetic nephropathy, congenital malformations of the urinary tract, and inflammatory diseases, including glomerulopathy and extraglomerular ones, after high-voltage radiotherapy and after removal of the renal graft.

经过高压放射疗法和切除移植肾后，在糖尿病肾病患者、泌尿系统先天性畸形患者和炎症患者身上发现淋巴囊肿有所增加，包括肾小球病和球外疾病等。