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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DECIDING to sell a business unit or subsidiary can be one of the hardest decisions chief executives have to make.

对于任何一个首席执行官，做出出售其商业部门或者子公司的决定都是非常艰难的。

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The purpose of the proposal is to avoid conflicts of interest that arise when a parent company, subsidiary or affiliate company oversees the work of its business partners, the committee said.

委员会称，该议案的目的是为了防止母公司、子公司或合作公司检查其业务合作伙伴工作时所产生的利益冲突。

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It provided that dividends, interest, rents and royalties paid by one foreign subsidiary out of its business profits to a related foreign subsidiary are not subject to current U.S. tax (IRC section 954(c)(6)).

FORBES: Fiscal Cliff Tax Deal Extends Key International Rule

Responding to charges filed by Oracle in U.S. federal court in late March, SAP Chief Executive HenningKagermannHenning Kagermann acknowledged Tuesday that TomorrowNow, a subsidiary of the business software specialist, had "inappropriately" downloaded software patches and support documents from rival Oracle--while expressing dismay that Ellison chose to take his beef to U.S. federal courts.

FORBES: Magazine Article

Responding to charges filed by Oracle (nasdaq: ORCL - news - people ) in U.S. federal court in late March, SAP (nyse: SAP - news - people ) Chief Executive Henning Kagermann acknowledged Tuesday that TomorrowNow, a subsidiary of the business software specialist, had "inappropriately" downloaded software patches and support documents from rival Oracle--while expressing dismay that Ellison chose to take his beef to U.S. federal courts.

FORBES: SAP Gets Busted