Abstract: With the increasing complexity of enterprise management activities, the relationship flow between the internal elements of enterprises changes dynamically over time in the process of achieving the overall function. Therefore, the time factor has to be considered in the study of the structure of enterprise management systems. From the perspective of system functions, the time factor was introduced into the relationship flow equation of the general system structure theory, and then five basic structures of enterprise management systems were defined in mathematics, based on the category description of relationships between the elements of the enterprise management system. So, the research of the structure can lay a theoretical foundation for further study of the operation mechanism of a complex management system composed of several basic structure systems.

Key words: enterprise management system; basic structure; relationship flow; system element; relation