中文摘要随着公司集团化的趋势上升，以母子公司为核心组成的企业集团成为了市场经济体制中一种重要的市场主体。调整母子公司之间的关系成为了世界各国公司法立法的重要内容。由于我国《公司法》在母子公司关系的立法上不够完善，所以在实践中出现了诸如母公司滥用子公司的法人人格，母子公司的人格、财产混同等问题。笔者通过分析界定母子公司关系的必要性，对我国实践中存在的母公司对子公司过度控制与管理失控、子公司对其股东及债权人的合法权益保护不力等问题进行原因分析，参考国外关于母子公司关系立法以及司法实践，为我国界定母子公司关系立法提出了若干建议。关键词：母子公司；过度控制；管理失控；人格否认AbstractAs companies collectivization trend rise, to the parent and subsidiary companies as the core component of enterprise group became an important market subjects in the market economic system. Adjust the relationship between parent and subsidiary companies became the important content of company law legislation in the world. Because China's company law in parent and subsidiary companies relations legislation imperfect,in practice emerges such corporate personality of parent company abuse subsidiary, parent and subsidiary companies personality and property problems confused. Based on the analysis the necessity of the relationship between parent and subsidiary companies define,our practice of their subsidiaries excessive control and management is out of control, analysis the causes of the subsidiary company on its shareholders and creditors of lawful rights problems such as lack of protection, reference foreign about parent and subsidiary companies relations legislation and judicial practice, define parent and subsidiary companies for our relations legislation forward some suggestions.Key words:subsidiary；over control；Management is out of control；disregard of corporation personality母 子 公 司 关 系 的 界 定 讨 论自上世纪八十年代...
