25年法国企业集团的发展成果和经验【外文翻译】.doc

本科毕业论文（设计） 外 文 翻 译 原文： 25 Years of Enterprise Group Statistics in France Experienced Gained and Current Development Production Of Enterprise Groups Statistics 1 Financial links and delineation of Enterprise Groups: In the beginning of the 80s INSEE started to conduct a survey on capital links between corporations. A group of economists from inside and from outside INSEE had emphasized the role of enterprise groups (EG here after) in the economy, and the need to have reference statistics on them. Only private databases of consolidated accounts were providing information on the biggest EGs. Accounting rules on consolidation were not sufficiently uniform to be suitable for statistics. Therefore INSEE had to develop its own definition of an EG, and designed a survey to identify these groups. Statisticians have defined the statistical group as a group of corporations dependent on the same parent company, giving a precise definition of the terms “dependent” and “parent company.” The parent company, called “group head,” is a corporation which is neither directly nor indirectly “controlled” by any other company and which itself controls at least one other company. The “core” of the group is the group head and the companies it controls directly or indirectly. “Control” is the ability of the group head to define the strategic orientations of the subsidiary. This control derives from the ownership of the equity capital, through the exercise of the voting rights which allow appointment of directorial bodies. Such a definition of control is a matter of “all or nothing”: one company either controls another (if it owns directly or indirectly the absolute majority of voting rights) or it does not. The statistician will therefore define and measure the “control rate.” The financial links (LIFI) survey is an annual mandatory statistical survey of private corporations. It has existed since 1980. The enterprises surveyed meet at least one of the following criteria: total amount of e