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论文编号：	10886
作者编号：	2220140543
上传时间：	2019/6/12 19:30:10
中文题目：	JK商贸集团多类型业务管理控制模式研究
英文题目：	Research on Multi-type Business Management Control Model of JK Business Group
指导老师：	赵伟
中文关键字：	JK商贸集团公司;母子公司;治理结构;多类型业务管理;管理控制模式
英文关键字：	JK Business Group;Parent subsidiary company;Governance structure;Multi-type Business Management;Management Control Mode
中文摘要：	摘要 在经济高速发展的新形势下，企业的规模也在不断的扩大。改革开放40年来，我国的民营经济得到了快速的发展，形成了一批非常有实力民营的企业集团，同样也成为我国经济高速发展重要的推动力量之一。母子公司的组织形式虽然给企业带来了新的活力，但是传统的企业管理控制模式已无法适应外部环境的急剧变化，对集团母子公司的有效管理控制模式研究有着非常重要的意义。 本研究通过对集团母子公司管理控制理论、管理控制模式和管理控制手段等相关文献进行研究，借鉴国内外集团母子公司管理控制模式研究的相关理论，针对JK集团公司及其各子公司的发展现状和JK集团公司未来的战略定位的调研，分析JK集团公司现有管理模式的优势和弊端，查找出JK集团公司现有管理模式与JK集团公司战略定位以及未来发展愿景之间不匹配的症结。运用经济学、管理学的相关理论知识，将理论联系实践，实现了对JK集团母子公司管理控制模式进行优化的目的。 国外学者对母子公司管理控制模式的研究是伴随着跨国公司的出现而产生的。并随着跨国公司的发展而发展。我国学者对母子公司管理控制模式的研究因其角度不同而有不同结论。综合国内外各位学者对母子公司管理控制模式的划分有的从战略的角度出发，有的从集权分权的角度出发，有的从公司治理的角度出发进行了划分，各有优缺点。无论何种类型的企业集团，都是多级法人构成。集团公司管理控制是公司对公司的管理控制，是法人对法人的管理控制。集团公司要建立有效的母子公司管理控制模式，促使子公司能有效应对外部复杂的竞争环境，激发出子公司的活力，其核心问题是子企业要有完善健全公司治理。陈志军从子公司治理角度对母子公司管理控制模式展开的研究，将我国母子公司管理控制模式划分为基于子公司治理不作为的行政管理型控制模式、基于子公司治理的治理型模式和基于子公司治理的管理型控制模式。母公司对子公司实施的管理控制手段一般从战略管理控制、财务管理控制、人力资源管理控制、文化管理控制、信息管理控制以及绩效管理控制等方面实施。 JK集团公司前身是一家商业贸易公司，主营业务是金属材料销售。通过近20年的奋斗，商业贸易公司金属材料销售量达到28万吨，公司先后在上海、南京、合肥设立了子公司。随着中国经济的快速发展，商业贸易公司紧抓市场机遇，近几年，先后又投资设立了进出口贸易公司、参与组建了典当公司、小额贷款公司、投资管理公司。JK集团公司持有商业贸易公司100%的股权，持有投资管理公司85%的股权，持有进出口贸易公司100%的股权，持有典当公司55%的股权，持有小额贷款公司20%的股权。JK集团公司对下属各子公司享有控制权。逐步形成了一家涉及多个行业，多元化发展的综合性集团公司。 通过对JK集团发展历史的研究，发现发展初期企业的所有权、管理决策权、人事财权等掌握在董事长手中。公司凭借董事长的经验和高度责任心，并以其灵活多变、统一、高效、快捷的经验决策，把握市场机遇，减少经营风险，较好的实现了公司的快速增长。组建集团公司后，集团公司的各子公司在经营上按照母公司的指令，开展各项经营活动。集团公司在人、财、物方面几乎什么都管。随着企业的发展，创新能力的不足和人才的竞争的挑战越发的明显。分析发现，JK集团公司在经济高速发展和互联网的迅速崛起的形势下，不仅面临着创新的挑战，还面临着人才竞争的挑战。JK集团公司实行集权经营管理控制模式，主要存在有五个方面的弊端：发展战略不清晰，企业愿景不明确，用提升经营效率的取代了发展战略，没有能建立并维持与竞争者的差异，逐步失去竞争力；法人治理结构不完善，股东既是决策的制定者，同时也是决策的执行者，而且还是决策执行效果的评判者，股东会、董事会、监事会形式上有设立，但不能有效履职，影响可持续健康发展；权利和责任不明确，子公司只是按照集团公司具体的要求行事，对公司的发展缺乏主动意识，创新力不足，最终导致各子公司无法面对复杂的竞争环境，企业的抗风险能力下降；资源利用不到位，各子公司的优势并没有得到充分互补，很多资源处于未被开发利用的状态，集团整体优势未能有效发挥，导致竞争力下降；人才储备不足，缺少人才战略规划，一人多岗现象时有发生，集团公司管理不到位情况经常出现，管理效能低，从而阻碍了集团公司的快速发展。通过进一步研究分析发现，JK集团公司目前管理控制是高度集权，子公司基本不作为，工作不主动，缺乏创新，导致逐步丧失竞争力。因此，要彻底改变子公司经营管理完全依附于母公司，不能有效的应对外部复杂的竞争环境这种状况，激发出企业活力，现有管控模式已经不适合了，集团公司需要建立新的管理控制模式来推动企业的健康可持续发展。 针对JK集团公司目前存在的弊端，依据陈志军从子公司治理角度对母子公司管理控制模式展开的研究为指导。分析目前企业运转的状态认识到，需要对JK集团母子管理控制体系做出了重新构建。运用该理论，在遵循战略导向、规范治理、责权利对等、分类管控、价值创造原则的基础上，对JK集团面临的政治、经济、社会文化和技术方面的发展变化情况等外部环境和商业贸易以及金融服务的行业环境进行分析，形成了对JK集团新管理控制模式的设计思路。应科学合理的设计组织结构和管理层次，优化企业内部资源，创新管理模式，建议起以产权为纽带，合理有效，协调有序、控制有力的公司组织架构。集团公司需要在解决方案的可行性与先进性之间进行动态平衡。首先通过优化母公司董事会结构、设置专业委员和优化母公司监事会结构来完善集团母公司的法人治理结构，弱化并逐步退出生产经营管理的角色，将集团公司功能定位于战略决策中心、综合协调中心和服务指导中心，其次是打破现存母子公司间的隶属关系，在各子公司增设战略发展部，取消人力资源总监和财务总监岗位设置，优化子公司组织结构，同时，根据子公司经营业务的情况和股权结构情况，将子公司分成实业类子公司和金融服务类子公司，并根据分类优化了子公司的治理结构，实现能有效的发挥各自的作用；再者，根据子公司在资产经营中所处的战略地位、股权比例、行业特征及发展阶段，对不同产业的不同子公司实施不同的管理控制模式，战略地位重要、股权比例较高、发展较为成熟，适合采取治理型模式，股权较为分散，股东较多的，发展成熟的状况，需要增加子公司对外部的适应性，适合采取自主管理型管控模式；最后结合量子组织自下而上的特点，根据集团公司的定位以及现有的架构，将人力资源管理中心、财务管理中心、信息管理中心构建成共享平台，形成整体规模效应，各类优势资源进行整合，打造差异化竞争优势，进一步加强知识与管理经验的交流学习，促进整个集团实现协同效应和母合优势。 管理控制模式构建完成后，结合JK集团实际情况，转管理为指导，变控制为服务，从三个维度进行管理控制手段的优化。事前是以统一思想来引领管控，通过战略管理控制和文化管理控制实现；事中集团公司通过为子公司提供职能服务实现延伸管控，指集团公司从三个职能角度出发，将人力资源，财务和信息的搭建成共享平台，通过为子公司提供相应的职能服务为契机，将职能管理由过去在过程中发现问题进行管理，改变为制定详细的规划，提前做好相关准备，由职能机构提供多项解决方案供子公司进行选择，通过服务来延伸母公司对子公司的管理控制；事后用绩效评价来提升管控，通过绩效评估来衡量各子公司的经营业绩，包括其盈利能力、发展能力、运营能力以及发展潜力等，能够全面、客观、公正地反映和衡量各子公司的经营管理水平。 新管理控制模式的实施过程是一个系统的有机整体。既要理顺管理关系，明确母公司和子公司的权利及义务；又要对各自的管理边界进行界定，母公司对子公司业务发展和财务等工作以指导为主，内部做好横向协调工作；最重要的是转变管理观念，母公司的服务意识必须到位。通过采取切实有效的保障措施，确保新管理控制模式的顺利实施。 各种管理控制模式并不存在一个“标准”或“万能”的模式。也没有“最佳”的模式，只有“最适合”的模式。集团内也可以采用多种管理控制模式。本研究结合量子组织的特点，将母公司人力资源管理中心、财务管理中心、信息管理中心构建成共享平台，打破惯性思维，对子公司转管理为指导，融控制于服务构建新的管理控制模式，并从事前统一思想，事中用服务延伸管控以及事后用评级不断提升管理水平优化了管理控制的手段，以促进整个集团实现协同效应和母合优势。 关键词：JK商贸集团公司；母子公司；治理结构；多类型业务管理；管理控制模式；
英文摘要：	Abstract In the new situation of rapid economic development, the scale of enterprises is also expanding. Since the reform and opening up 40 years ago, China's private economy has developed rapidly, forming a group of very powerful private enterprise groups, which have also become one of the important driving forces for China's rapid economic development. Although the organizational form of parent-subsidiary companies has brought new vitality to enterprises, the traditional enterprise management and control mode has been unable to adapt to the rapid changes in the external environment, which is of great significance to the research on the effective management and control mode of parent-subsidiary companies. This research through to the group theory of parent-subsidiary company management control, management control mode and the management control means such as literature study, group control mode study of parent-subsidiary management at home and abroad for reference, the related theory, with the development situation of JK group company and its subsidiaries and JK group company future strategic positioning research, analysis of JK group company advantages and disadvantages of the existing management mode, find out the company's existing management mode and JK group corporation strategic positioning and the crux of the mismatch between the future development vision. Applying the related theoretical knowledge of economics and management and combining theory with practice, the aim of optimizing the management control mode of JK group parent and subsidiary companies is realized. Foreign scholars' research on the management and control mode of parent-subsidiary companies is accompanied by the emergence of transnational corporations. And with the development of multinational companies and development. Chinese scholars have different conclusions on the parent-subsidiary company management and control model from different perspectives. In summary, scholars at home and abroad have divided the management and control modes of parent-subsidiary companies from the perspective of strategy, centralization and decentralization, and corporate governance, each with its own advantages and disadvantages. No matter what kind of enterprise groups, are multilevel legal person composition. The group company management control is the company to company management control, is the legal person to the legal person management control. Group companies should establish an effective parent-subsidiary management and control mode, so that subsidiaries can effectively cope with the complex external competition environment and stimulate the vitality of subsidiaries. The core problem is that subsidiaries should improve corporate governance. From the perspective of subsidiary governance, Chen zhijun studied the parent-subsidiary management control mode, and divided the parent-subsidiary management control mode in China into administrative management control mode based on subsidiary governance inaction, governance mode based on subsidiary governance and management control mode based on subsidiary governance. The management control means implemented by the parent company to its subsidiaries generally include strategic management control, financial management control, human resource management control, cultural management control, information management control and performance management control. JK group was formerly a commercial trading company whose main business is the sale of metal materials. Through nearly 20 years of efforts, the sales volume of metal materials of commercial trading companies has reached 280,000 tons, and the company has successively set up subsidiaries in Shanghai, nanjing and hefei. With the rapid development of China's economy, commercial trading companies have seized market opportunities. In recent years, they have invested in the establishment of import and export trading companies, participated in the establishment of pawn companies, small loan companies, investment management companies. JK group company holds 100% equity in commercial trading companies, 85% equity in investment management companies, 100% equity in import and export trading companies, 55% equity in pawn companies and 20% equity in small loan companies. JK group companies have control over their subsidiaries. Gradually formed a involving multiple industries, diversified development of the comprehensive group company. Through the study of the development history of JK group, it is found that the ownership, management decision-making, personnel and financial rights of enterprises in the initial stage of development are in the hands of the chairman. The company relies on the chairman's experience and high sense of responsibility, and with its flexible, unified, efficient and fast experience decision-making, grasp the market opportunity, reduce the risk of operation, a better realization of the company's rapid growth. After the formation of the group company, the subsidiaries of the group company carry out various business activities in accordance with the instructions of the parent company. Group companies control almost everything in terms of people, money and things. With the development of enterprises, the insufficiency of innovation ability and the challenge of talent competition become more and more obvious. The analysis shows that under the situation of rapid economic development and the rapid rise of the Internet, JK group company is facing not only the challenge of innovation, but also the challenge of talent competition. JK group company adopts the centralized operation, management and control mode, which has five main disadvantages: unclear development strategy, unclear corporate vision, replacing development strategy with improving operation efficiency, failing to establish and maintain differences with competitors, and gradually losing competitiveness; The corporate governance structure is not perfect. Shareholders are not only the decision-makers, but also the executors of the decisions, and also the judges of the implementation effects of the decisions. The board of shareholders, the board of directors and the board of supervisors are established in forms, but they cannot perform their duties effectively, affecting the sustainable and healthy development. The rights and responsibilities are not clear. The subsidiary just ACTS according to the specific requirements of the group company, and lacks initiative consciousness and innovation ability for the development of the company. As a result, the subsidiaries cannot face the complex competitive environment, and the anti-risk ability of the enterprise decreases. The use of resources is not in place, and the advantages of each subsidiary are not fully complementary. Many resources are not developed and utilized, and the group's overall advantages are not effectively exerted, resulting in the decline of competitiveness. Due to insufficient talent reserve and lack of strategic planning of talents, the phenomenon of multiple posts for one person happens from time to time, the management of the group company is often not in place, and the management efficiency is low, which hinders the rapid development of the group company. Through further research and analysis, it is found that the current management control of JK group company is highly centralized, and the subsidiaries are basically inactive, not active in work, and lack of innovation, leading to the gradual loss of competitiveness. Therefore, in order to completely change the situation that the operation and management of subsidiaries are completely dependent on the parent company and cannot effectively deal with the complex external competition environment, which can stimulate the enterprise vitality, the existing management and control mode is no longer suitable, and the group company needs to establish a new management and control mode to promote the healthy and sustainable development of the enterprise. Aiming at the disadvantages of JK group company at present, according to the research conducted by Chen zhijun from the perspective of subsidiary governance on the management and control mode of parent and subsidiary company, this paper is a guide. By analyzing the current status of enterprise operation, it is realized that the parent and child management and control system of JK group needs to be reconstructed. Using this theory, following the strategic orientation, standard management and has equivalent, classification control, on the basis of the principle of value creation, to JK group of political, economic, social and cultural changes and the development of technology, such as the external environment and commercial trade and financial services industry environment analysis, formed the designing idea of the new management control model JK group. We should design the organizational structure and management level in a scientific and reasonable way, optimize the internal resources of the enterprise, and innovate the management mode. The group needs to strike a dynamic balance between the feasibility and sophistication of its solutions. First by optimizing the parent company's board of directors structure, set up professional committee and optimize the structure of the parent company board of supervisors to improve the group's parent company legal person governance structure, weakening and phasing out the production and business operation management, the role of the group company function orientation in the center of the center for strategic decision making, the comprehensive coordination and service guidance center, the second is to break the existing subordinate relations between mother and child company, in each unit provide strategic development, cancel the human resources director and chief financial officer Settings and optimize the structure of subsidiary organizations, at the same time, according to the subsidiary business situation and equity structure, the units into industrial subsidiary and financial services subsidiaries, And according to the classification of the optimization of the subsidiary's governance structure, to achieve effective play their role; Moreover, according to the subsidiary in the asset management of strategic position, equity ratio, industry characteristics and development stages, for different industries different subsidiaries implement different management control mode, the important strategic position, equity ratio is higher, the development is relatively mature, suitable for the model of governance, equity is relatively fragmented, shareholder's more mature condition, need to increase the unit to external adaptability, suitable for autonomous management control mode; Finally according to the characteristics of the quantum organization from bottom to top, according to the positioning of group company and the existing architecture, at the center of the human resource management, financial management center, information management center to build into a Shared platform, form the overall scale effect, integrating various advantage resources, and create differentiated competitive advantage, further strengthen the exchange of learning knowledge and management experience, to promote the whole group to achieve synergies and female advantage. After the construction of the management control mode is completed, combining with the actual situation of JK group, management is transformed into guidance and control into service, and the optimization of management control means is carried out from three dimensions. Prior to the unified thought to lead the control, through strategic management control and cultural management control; Function service implementation provided by subsidiary company of things extension control, refers to the group of companies from the perspective of three functions, human resources, finance and information sharing platform, built by subsidiaries to provide the corresponding service functions as an opportunity, the functions of management by the found problems in the process of management in the past, change for the detailed planning, related to prepare in advance by the functional organization to provide multiple solutions for subsidiary choice, through a service to extend the subsidiary to the parent company management control; The management and control of each subsidiary can be improved by using performance evaluation afterwards, and the business performance of each subsidiary can be measured through performance evaluation, including its profitability, development ability, operation ability and development potential, etc., which can comprehensively, objectively and fairly reflect and measure the operation and management level of each subsidiary. The implementation of the new management control mode is a systematic organic whole. The rights and obligations of the parent company and its subsidiaries should be clarified. The parent company should give priority to the guidance for the business development and finance of its subsidiaries, and conduct internal horizontal coordination. The most important is to change the concept of management, the parent company's sense of service must be in place. To ensure the smooth implementation of the new management control mode by taking effective safeguard measures. There is no one "standard" or "one size fits all" model for management control. There is no "best" model, only the "best" model. Multiple management and control modes can also be adopted within the group. This study combined with the characteristics of quantum groups, will the parent company human resources management, financial management center, information management center to build into a Shared platform, and break the inertial thinking, subsidiary company to turn management as the guidance, build a new management control mode, control in service and engaged in the unified thought before, matter with service control and afterwards with rating continuously improve management level to optimize the management means of control, so as to promote the whole group to achieve synergies and female advantage. Key words: JK Business Group ; Parent subsidiary company ; Governance structure ; Multi-type Business Management；Management Control Mode ;
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