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公司集团不是严格意义上的法律概念,而是学者们对一种经济现象的描述。在一个公司拥有另一个公司的全部股份或大部分股份(通常指50%以上)的情况下,前者被定性为母公司,而后者为子公司。母公司依据其拥有的股权对子公司实行管理和控制。公司集团即指母公司和一个或数个子公司的总和,它们通常形成一个实际上的经济统一体。按照法律的规定,母公司和子公司分别注册成立,各为独立法人。它们应该有着各自的利益并为之而进行独立的经营活动。但实际上,母公司设立子公司的目的是为了在集团内部通过专业化分工协作、合理
Corporate groups are not legal concepts in the strict sense, but scholars describe an economic phenomenon. Where a company owns all or most of the shares of another company (usually more than 50%), the former is defined as the parent company and the latter is the subsidiary company. The parent company manages and controls the subsidiary company based on the equity it owns. A company group refers to the sum of the parent company and one or several subsidiaries. They usually form a de facto economic unity. According to the provisions of the law, the parent company and its subsidiaries are separately registered and established as independent legal entities. They should have their own interests and carry out independent business activities for them. However, in fact, the purpose of setting up a subsidiary of the parent company is to coordinate and rationalize the division of labor within the group.