控制
control
一個實體的能力主宰決策，直接或間接地涉及另一實體的財務和經營政策，以使其他實體在實現控制實體的目標，用它來操作
The capacity of an entity to dominate decision-making, directly or indirectly, in relation to the financial and operating policies of another entity so as to enable that other entity to operate with it in achieving the objectives of the controlling entity