联系我们

论文查询结果	返回搜索

论文编号：	2006
作者编号：	2002006
上传时间：	2010/4/6 15:37:23
中文题目：	母子公司管理控制研究
英文题目：	Enterprises
指导老师：	韩经纶
中文关键字：	企业集团 母子公司 管理控制模式 控制手段 准母子公司制
英文关键字：	Enterprises Group Parent-Subsidiary Corporation Management
中文摘要：	在企业集团研究中，母子公司管理是理论界和实践界关注探寻的重要内容。海外母子型企业集团发展史远长于中国，但海外学者对其研究并不深入。国内学者对此研究始于1990年代末，总体上看，对母子公司控制的理论研究还不深入，实践总结尚不全面，仍处于起步阶段。中国企业集团的快速成长迫切需要母子公司管理控制理论的深入研究。对中国母子公司管理控制的模式、手段进行研究，探寻优化对策，从理论上探讨建立母子公司管理控制的研究架构，在实践上给予母子公司管理在管理控制模式、不同管理控制模式下管理控制手段的使用方式、提升母公司管理控制能力、优化准母子制结构及子公司治理等方面指导和启示等方面，选题都有其重要的理论意义和实践意义。 母子公司管理控制是母公司为了实现其目标，以信息沟通为基础，权变选择控制模式，采取适宜的控制手段，通过实施业绩考核激励子公司以促使其实现母公司意图。它包括：控制主体——母公司、控制客体——子公司、控制目标、管理体制与控制模式以及控制手段等关键因素。 母子公司管理体制可划分为三种类型：集权管理、分权管理和统分结合管理。本选题结合有关文献并联系中国实际，将母子公司管理控制模式从公司治理角度分为三种类型：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控制模式、基于子公司治理的管理型控制模式。母子公司管理控制模式的选择受到外部控制环境和内部控制环境（或条件）的影响。其中外部环境包括：政治经济环境、社会环境、技术环境、行业环境、供应商以及客户等；内部环境由母公司层次与子公司层次组成，其中母公司层次包括集团类型、集团战略、组织结构、控股程度、责任中心类型、领导风格等；子公司层次包括地域分布、重要性程度、成长周期等。 母子公司管理过程中，母公司通过战略、文化、人事、财务、信息、绩效等手段对子公司实施控制以实现其目标。不同管理控制模式对控制手段的使用有所不同。文化控制是指利用企业远景、共同信念来管理子公司，通过外派经理人员、建立规范的管理部门和制度、加强企业文化培养和跨文化培训、促进交流与沟通、重视非正式组织、树立典型等方式实现文化控制；战略控制是选择组织战略和结构，创造控制系统进行监控和评价的活动。母公司通常通过战略制定、环境监控、战略实施等几个方面对公司总体战略，业务单元战略和职能战略实现战略控制；母子公司人力资源控制表现为对人力资源规划、培训、人员流动、考核、薪酬等人力资源管理流程的控制；母子公司财务控制主体分为母公司层、子公司董事会层和子公司经理层，通过预算、财务人员、货币资金、财务制度、审计等控制方法实现；母子公司信息控制是母公司根据企业战略设定公司间信息传递的频率及类型，或规定子公司信息系统的运行规则等，保证集团公司能及时获取各子公司的真实信息，防止子公司出现行为偏差，以此达到控制的目的，保证组织目标顺利实现。母子公司信息控制方式分为集中式、分散式以及非集中式信息控制；绩效控制包括母公司对子公司绩效评价体系的建立、绩效评价实施以及绩效评价结果运用，它可分为投入——过程绩效评价，投入——产出绩效评价和产出绩效评价三种模式。 优化母子公司的管理控制，须首先提高母公司控制力。明确母公司功能定位、优化法人治理结构、合理母公司组织结构、规范各类管理制度等是提高母公司管理水平与提升母公司控制力的重要途径；其次要完善子公司治理。母公司对子公司的管理控制一般需要通过子公司治理来实现。优化准母子公司制下的子公司股权结构是完善子公司治理的重要举措。准母子公司制是作者命名的一种特殊母子公司制，其本质是母子公司关系，但准母子公司制中的子公司出资主体是多元的，实质又是同一的，是母公司与其子公司或孙公司共同出资组建的子公司；第三要优化使用各种控制手段。有针对性地解决各种控制手段实践使用中存在的问题。
英文摘要：	Management of parent-subsidiary corporations of Enterprises Group is an important research topic academically and practically．The history of parent-subsidiary of Enterprises Group Oversea is longer than that of China, but scholars haven’t done enough deep research on it．Domestic scholars began the research in the late 1990s, the theoretic research hasn’t been in-depth, and the summary of practice is not all-around．That is, the research is at its initial stage．The rapid growth of Chinese Enterprises Group needs the deep research of control theory．Research on mode and methods of parent-subsidiary management control, along with the countermeasure optimization, have important theoretical and practical sense．The following issues needed to study comprehensively are to build up a theoretical structure of parent-subsidiary management control, to guide the management control modes, fouse the control measures in different control modes, to enhance management control ability of the parent company, and to optimize the structure of the Quasi-Parent-Subsidiary Corporation and the subsidiary corporation governance, etc． Management control of parent-subsidiary corporations is based on information communication, using control mode and method contingently, and adopting performance evaluation to motivate its subsidiaries to accomplish parent company’s purpose．It consists of control body- the parent company, control object-the subsidiary company, control goals, management system, control mode, and control method, etc． Management control in parent-subsidiary corporations can be divided into three types：centralized management, decentralized management and the other types between them．Combined existent literature with practice in China, the management control modes of parent-subsidiary corporations are divided into three types： administrative control mode based on the disabled governance of subsidiaries, governed control mode based on the governance of subsidiaries, and managed control mode based on the governance of subsidiaries．The management control mode of parent-subsidiary corporations is affected by both external and internal control environment (condition)．The external environment consists of political environment, economic environment, social environment, technological environment, industrial environment, provider and customer, etc． Internal environment consists of two levels：parent company level and subsidiary level．Parent company level includes group type, group strategy, organizational structure, percentage of stock that is held by parent company, type of responsibility center, leadership, etc．Subsidiary level includes geographical diversity, importance, and life cycle, etc． Parent company controls its subsidiaries to achieve its goal by strategy, culture, human resources, finance, information, performance and so on．The control method varies under different control modes．Culture control that uses corporation perspective and mutual faith to mange its subsidiaries, is carried out by establishing normative management department and system, reinforcing corporation culture and cross culture training to promote communication, emphasize informal organizations, leadership and build up representation, etc．Strategic control includes choosing organizational strategy and structure, setting up control system to monitor and evaluate．Parent company usually executes strategy control in general strategy, operative strategy and functional strategy by constituting strategy, monitoring environment and executing strategy．Human resource control of parent-subsidiary corporations is carried out by human resources planning, training, flowing of employees, evaluating, salary and so on．Finance control system of parent-subsidiary corporations can be divided into parent company, board of subsidiaries and managers of subsidiaries．It is carried out by budget, accountant, monetary capital, finance system, audit control, etc．Information control is setting the frequency of information transmission and type of information based on the corporation strategy, or prescribing the rule of information system, so that Enterprises Group can get the information needed in time, prevent subsidiaries from deviating corporation strategy, ensure the organizational goal．Information control in parent-subsidiary corporations can be divided into centralized, decentralized and distributed information control．Performance control is to establish the performance evaluation system of subsidiaries by parent company, and put it in practice and apply its outcome．It includes three modes： the evaluation of input and process performance, the evaluation of input and output performance, and the evaluation of output performance． To optimize the management control in parent-subsidiary corporations, firstly the parent company should emphasize its control power, including function orientation of parent company, optimization of governance structure, proper arrangement of parent company’s organization structure, standardization of all kinds of management system． Secondly, the governance of subsidiaries should be optimized．The management control from parent company is usually carried out by governance of subsidiaries．It is an important step to optimize the ownership structure of subsidiaries under quasi- system of parent-subsidiary corporations． Quasi-system of parent-subsidiary corporations is opecialy named by the author． It is a special system of parent-subsidiary corporations． The essence is the relationship between parent company and subsidiaries．The investors are multilateral in quasi-system of parent-subsidiary corporations, but the ultimate investors is the the same in reality, e．g．, the subsidiary corporation founded by parent company and its subsidiaries or grand-companies; Thirdly, the application of all control methods should be optimized to solve the problems in the use of control methods pertinently．
查看全文：	预览  下载(下载需要进行登录)