随着我国经济的不断发展,一些原有的大型国有企业纷纷组建集团化公司,以求在激烈的社会竞争中不被淘汰。在集团公司发展过程中,各种矛盾日渐突显,主要表现在:公司法人治理结构欠规范,决策的权责利制衡机制存在缺陷;子公司及其经营者管理目标的逆向选择矛盾严重,损害集团公司利益;财务政策与基本财务 With the continuous development of our country’s economy, some of the original large-scale state-owned enterprises have established group companies in an attempt to avoid being eliminated in the fierce social competition. In the process of development of group companies, various contradictions have become increasingly prominent. They are mainly manifested in the following: the corporate governance structure is not standardized, there is a defect in the power, responsibility, and balance mechanism for decision-making; the contradictory choice between the subsidiaries and their management targets is severe, and the group is damaged. Corporate interests; financial policies and basic finance