This paper is based on stakeholder theory, the studying object is the mother-subsidiary business groups. First, definite the related concepts from of reviewing all the relevant documents;

本文从利益相关者理论出发，以母子公司型企业集团作为研究对象，首先对相关文献进行回顾，界定了相关概念；

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Third, the paper will be with the stakeholder theory of corporate social responsibility theory, based on the proposed stakeholders perspective of social responsibility management methods.

第三，本文将利益相关者理论与企业社会责任理论相结合，提出基于利益相关者视角的社会责任管理方法。

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Thus, the monitoring mechanism of financial disclosure based on the stakeholder theory is the key to transformation of the corporate governance structure.

因此，按利益相关者理论来建立财务披露监管机制是改造公司治理结构的关键。

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