强化集团财务管理离不开对“管理”一词内涵的挖掘。它与制度背景、集团治理与集团管理的关系、管理权责定位等一系列理论问题有关。一、控股股东、代理冲突与金字塔式企业集团:相关概念的引入集团财务管理的前提在于确认谁拥有对公司的控制权,这就涉及到控股股东或实际控制人问题。不同属性的 Strengthening group financial management is inseparable from the excavation of the connotation of “management”. It is related to a series of theoretical problems such as institutional background, the relationship between group governance and group management and the positioning of management rights and responsibilities. I. Controlling Shareholder, Agency Conflict and Pyramid Enterprise Group: Introduction of Related Concepts The premise of group financial management is to confirm who owns the right to control the company, which involves the issue of controlling shareholder or actual controller. Different attributes