一、子公司定義
《公(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)法(fa)(fa)》規定(ding)(ding)：公(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)可以(yi)(yi)設立子(zi)(zi)(zi)公(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)，予公(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)具(ju)有(you)企業法(fa)(fa)人資格，依法(fa)(fa)承擔民(min)事(shi)責任。母公(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)是指掌握其(qi)他公(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)的(de)(de)股份(fen)，從而能夠在實際上(shang)控(kong)制(zhi)(zhi)這些公(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)經營(ying)活動(dong)的(de)(de)公(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)。也(ye)稱控(kong)股公(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)。子(zi)(zi)(zi)公(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)是指其(qi)一(yi)定(ding)(ding)比例以(yi)(yi)上(shang)的(de)(de)股份(fen)被另一(yi)公(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)所撐握而受其(qi)實際控(kong)制(zhi)(zhi)的(de)(de)公(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)。子(zi)(zi)(zi)公(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)也(ye)可以(yi)(yi)通過控(kong)制(zhi)(zhi)其(qi)他公(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)一(yi)定(ding)(ding)比例以(yi)(yi)上(shang)的(de)(de)股份(fen)而成為(wei)控(kong)股公(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)，被控(kong)制(zhi)(zhi)的(de)(de)公(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)成為(wei)子(zi)(zi)(zi)公(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)。子(zi)(zi)(zi)公(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)具(ju)有(you)法(fa)(fa)人地(di)位，可以(yi)(yi)獨(du)立承擔民(min)事(shi)責任。
母子(zi)公(gong)司(si)(si)關(guan)系產(chan)生(sheng)的方式往往有(you)：收購，母公(gong)司(si)(si)通(tong)過協議方式收購已有(you)的企業(ye)或(huo)在證券市(shi)場大量(liang)買(mai)進另一(yi)家公(gong)司(si)(si)的股票或(huo)股份；設立，一(yi)個(ge)公(gong)司(si)(si)其經營業(ye)務有(you)必要擴(kuo)展(zhan)時，可直接投資設立子(zi)公(gong)司(si)(si)；訂約，母公(gong)司(si)(si)與(yu)其他公(gong)司(si)(si)簽訂企業(ye)支配(pei)合同(tong)，使(shi)其他公(gong)司(si)(si)成為子(zi)公(gong)司(si)(si)。
二、分公司定義
《公(gong)(gong)(gong)司(si)(si)(si)(si)法(fa)》規(gui)定(ding)：公(gong)(gong)(gong)司(si)(si)(si)(si)可以設(she)立(li)分(fen)公(gong)(gong)(gong)司(si)(si)(si)(si)，分(fen)公(gong)(gong)(gong)司(si)(si)(si)(si)不(bu)(bu)具有(you)企業法(fa)人(ren)資(zi)(zi)格，其(qi)(qi)民事責任由公(gong)(gong)(gong)司(si)(si)(si)(si)承擔(dan)。總公(gong)(gong)(gong)司(si)(si)(si)(si)通(tong)常先于分(fen)公(gong)(gong)(gong)司(si)(si)(si)(si)而設(she)立(li)，在(zai)公(gong)(gong)(gong)司(si)(si)(si)(si)內部管(guan)轄(xia)系統中，處于領導、支配地位(wei)。分(fen)公(gong)(gong)(gong)司(si)(si)(si)(si)是指業務、資(zi)(zi)金(jin)、人(ren)事等方面受(shou)本公(gong)(gong)(gong)司(si)(si)(si)(si)管(guan)轄(xia)而不(bu)(bu)具有(you)法(fa)人(ren)資(zi)(zi)格的(de)(de)分(fen)支機構。分(fen)公(gong)(gong)(gong)司(si)(si)(si)(si)不(bu)(bu)具有(you)法(fa)律(lv)上和經濟上的(de)(de)獨(du)立(li)地位(wei)，其(qi)(qi)設(she)立(li)程(cheng)序(xu)簡單。分(fen)公(gong)(gong)(gong)司(si)(si)(si)(si)有(you)自(zi)己(ji)的(de)(de)法(fa)定(ding)名稱(cheng)、營(ying)業場所、負責人(ren)和一定(ding)的(de)(de)經營(ying)范(fan)圍(wei)（經營(ying)范(fan)圍(wei)不(bu)(bu)能超出(chu)總公(gong)(gong)(gong)司(si)(si)(si)(si)的(de)(de)經營(ying)范(fan)圍(wei)）；但分(fen)公(gong)(gong)(gong)司(si)(si)(si)(si)不(bu)(bu)獨(du)立(li)享受(shou)權(quan)利和承擔(dan)業務，其(qi)(qi)經營(ying)所得(de)歸于總公(gong)(gong)(gong)司(si)(si)(si)(si)，在(zai)總公(gong)(gong)(gong)司(si)(si)(si)(si)授權(quan)范(fan)圍(wei)內以自(zi)己(ji)名義進行業務活動。
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