By analyzing the legal connotation and characteristic of parent subsidiary, this paper points out the essence of enterprise group is parent subsidiary relationship.
本文分析了母子公司的法律内涵及特征，指出企业集团实质是一种母子公司关系。
A parent-child relationship describes a hierarchical association such as a subsidiary or division.
父子关系描述分级关联，如子公司或部门。
For example, the relationship between the branch, subsidiary and the parent company.
例如企业的分公司、子公司与总公司的关系。
IFRS focuses on the notion of control in determining whether a parent-subsidiary relationship exists.
IFRS集中控制的概念决定着是否存在母子公司关系。
The complex parent-subsidiary relationship and multi-project management of state-owned company has brought many problems to the project management of state-owned company.
而国有控股公司复杂的母子公司关系和多项目管理，是国有控股公司的工程项目管理面临的难题。
The complex parent-subsidiary relationship and multi-project management of state-owned company has brought many problems to the project management of state-owned company.
而国有控股公司复杂的母子公司关系和多项目管理，是国有控股公司的工程项目管理面临的难题。
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