China has no regulations yet on substantive consolidation of the affiliated enterprise in bankruptcy. The judicial practice is still in the experimental stage of exploration.

Affiliated enterprise is product of the pursuit of scale merit, which aims at adapting to the needs of market economy and social production.

关联企业是适应市场经济和社会化大生产的需要而追求规模效益的产物。

In this part, the concept and elementary character was discussed first, and then the reason and the characteristic of the affiliated enterprise are analyzed.

这部分主要从关联企业的概念和基本特征入手，分析了关联企业的形成原因和特点。

While a company becomes the member of the affiliated enterprise and loss its economic independence, the relatively accordant interest system is broken.

当某一公司成为关联企业的一员并因而丧失了其经济上的独立性时，这种相对协调和谐的利益体系就失去了均衡。

This chapter introduces the systems of affiliated enterprise bankruptcy in the US., Germany, Japan, and Taiwan district.

本章介绍美国、德国、日本和台湾地区针对关联企业破产法律问题的相关制度。

The first part is about the law issues concerned with the emerge and development of Enterprise, Affiliated Enterprise and International Affiliated Enterprise;

第一部分主要阐述企业、关联企业以及国际关联企业的产生与发展及相关的法律问题；

Commercial transaction within affiliated enterprise is a common phenomenon in the company listed in the stock market and need to be regulated.

上市公司的关联交易是证券市场发展中一种普遍而又亟待规范的现象。

This chapter mainly analyze the forms of affiliated enterprise bankruptcy and represents of affiliated enterprise bankruptcy fraudulence.

本节分析关联企业破产的形态和关联企业破产违法行为的表现。

The breach of law in affiliated enterprise bankruptcy includes false bankruptcy and bankruptcy fraudulence.

关联企业破产违法行为包括虚假破产和破产欺诈两大类。

Obligation Of Affiliated Enterprise Liability Accident; Criminal responsibility shall be borne for intentional crimes.

从一起重大责任事故谈被挂靠企业负责人的责任承担故意犯罪，应当负刑事责任。

It has sameness and difference in the two systems on solving the problems of affiliated enterprise bankruptcy.

两大法系在解决关联企业破产法律问题的态度上既有相同之处，又存在区别。

As a new economic offspring, the coming of affiliated enterprise is a large challenge to the legislation.

关联企业这一新的经济现象的出现和形成，对现行法律是一个巨大的挑战。

The Research of the Anti-Tax-Avoidance among Affiliated Enterprise

关联企业转让定价的反避税问题研究

This chapter put up with my ideas and suggestions on our legislation about affiliated enterprise bankruptcy.

本章提出作者对我国立法解决关联企业破产法律问题的思路和建议。

In company forms, this tendency represents the development and mightiness of affiliated enterprise.

这种趋势表现在企业形态上，就是关联企业的发展和壮大。

Reasons for choosing this affiliated enterprise;

选择关联企业的原因；

The system of affiliated enterprise enhances the benefit of scale and the ability of facing market competition.

关联企业制度提高了企业的规模效益和市场竞争力，促进了企业的发展；

Affiliated enterprise face up to many special problems which differ much from independent companies in bankruptcy.

关联企业在面临破产境地时，会产生诸多不同于单体企业破产的特殊问题。

Laws and Regulations on International Affiliated Enterprise and Intercourse

国际关联企业与交易及相关法律制度的研究

The other is the conflict of interest between controlling enterprise and affiliated enterprise.

二为控制企业的利益与从属企业利益的冲突。

Affiliated enterprise is a combination of several enterprise that is independent legal entity.

关联企业是具有独立法律地位的企业之间的联合体。