發(fā)布時(shí)間：2018-01-03 22:02

  本文關(guān)鍵詞：子公司角色對(duì)集團(tuán)內(nèi)部管控模式的影響研究　出處：《大連理工大學(xué)》2015年碩士論文　論文類(lèi)型：學(xué)位論文

  更多相關(guān)文章： 管控模式 子公司角色 戰(zhàn)略重要性 內(nèi)部規(guī)范性 權(quán)力配置

【摘要】：在我國(guó)企業(yè)集團(tuán)化的趨勢(shì)下,企業(yè)間的相互聯(lián)結(jié),可以通過(guò)協(xié)作互動(dòng)與資源共享產(chǎn)生巨大的協(xié)同效應(yīng),也可能會(huì)因資源配置與市場(chǎng)發(fā)展帶來(lái)一系列的沖突。尤其,在企業(yè)快速轉(zhuǎn)變甚至盲目追隨的過(guò)程中,“企業(yè)巨人癥”逐漸凸顯,由復(fù)雜的母子公司關(guān)系所造成的集團(tuán)內(nèi)部管控失效問(wèn)題,已不僅僅是公司治理中單個(gè)企業(yè)的權(quán)力配置問(wèn)題,更重要地是集團(tuán)與各下屬企業(yè)間權(quán)力平衡的問(wèn)題。因此,以往公司治理的內(nèi)部控制等傳統(tǒng)管控方式已較難解釋集團(tuán)內(nèi)母子公司間管理低效的問(wèn)題,如何根據(jù)集團(tuán)母子公司關(guān)系特點(diǎn),在集團(tuán)內(nèi)部選擇有效的管控模式已成為目前集團(tuán)經(jīng)營(yíng)管理中亟需解決的棘手問(wèn)題之一。本文在對(duì)已有研究回顧與分析的基礎(chǔ)上,構(gòu)建了子公司角色情景模型與理論研究框架,并依據(jù)理論模型,以某電力集團(tuán)內(nèi)充當(dāng)不同子公司角色的四家全資子公司作為多案例研究對(duì)象,從母子公司在戰(zhàn)略、投資、財(cái)務(wù)、人員、生產(chǎn)、營(yíng)銷(xiāo)等管理職能上權(quán)力分配程度的角度,衡量集團(tuán)內(nèi)部不同的管控模式,以探討子公司角色對(duì)集團(tuán)內(nèi)部管控模式的影響作用與差異化管控的本質(zhì)原因。研究發(fā)現(xiàn),集團(tuán)中子公司角色是影響集團(tuán)對(duì)子公司差異化管控的重要因素。同一集團(tuán)內(nèi)基于戰(zhàn)略重要性和內(nèi)部規(guī)范性二維劃分會(huì)相對(duì)呈現(xiàn)出主力型、新興型、貢獻(xiàn)型、開(kāi)拓型四種子公司角色,其對(duì)應(yīng)地影響集團(tuán)采用戰(zhàn)略、運(yùn)營(yíng)、財(cái)務(wù)、戰(zhàn)略管控模式。同時(shí),基于對(duì)子公司角色情境的二維劃分,本研究發(fā)現(xiàn)戰(zhàn)略重要性是促進(jìn)集團(tuán)對(duì)子公司集權(quán)管控的主因,對(duì)集團(tuán)內(nèi)部管控模式選擇的影響作用大于內(nèi)部規(guī)范性。本文借鑒前人研究的跨國(guó)公司子公司角色的理論框架建構(gòu),從國(guó)內(nèi)集團(tuán)的特點(diǎn)出發(fā),以子公司對(duì)母公司的戰(zhàn)略重要性和子公司內(nèi)部規(guī)范性?xún)蓚�(gè)維度解讀了子公司角色的內(nèi)涵,符合從外生和內(nèi)生兩個(gè)層面探究事物本質(zhì)的基本邏輯。同時(shí),從子公司角色的角度,基于集團(tuán)權(quán)力配置的視角,解釋了集團(tuán)內(nèi)部管控模式的差異化現(xiàn)象,提出了子公司角色與集團(tuán)內(nèi)部管控模式的適配模型。這為多元化發(fā)展的集團(tuán)提供了有的放矢的管控依據(jù)。
[Abstract]:In our country enterprise group under the trend of mutual connection between enterprises, can produce huge synergies through collaboration and sharing of resources, but also may be due to the allocation of resources and market development has brought a series of conflicts. Especially, in the enterprise and even blindly follow the rapid change in the process of "corporate gigantism" gradually highlights. Due to the complex relationship between parent and subsidiary companies of the group internal control failure problem is not only the problem of the allocation of power of individual enterprises in corporate governance, more important is the subordinate group and the balance of power between enterprises. Therefore, the corporate governance internal control and other traditional control methods have been difficult to explain within the group parent company the problem of inefficient management, according to the group characteristics of the relationship between parent and subsidiary companies within the group, select the effective management mode has become an urgent need to solve in the group management One of the difficult problems. Based on the existing research review and Analysis on the basis of constructing a subsidiary role episodic model and theory research framework, and based on the theoretical model, a power group as the four wholly-owned subsidiary of different subsidiary roles as case study object, from the parent company in strategic investment. Financial, personnel, production, marketing and other management functions on the extent of the distribution of power within the group, measure the different control mode, to explore the causes of quality control effect and difference of influence on the internal control mode Group subsidiary role. The study found that the neutron group company character is an important factor controlling influence Group subsidiary difference in the same group. The strategic importance and the internal normative dimension partition will be relatively showing the main type, based on the new type, with four seed companies, the pioneering role, the corresponding The influence of group strategy, operations, finance, strategic management and control mode. At the same time, the two-dimensional division of subsidiary roles based on the context, this study found that the main reason is to promote the strategic importance of the group's subsidiaries centralization control group, influence on the internal control mode selection effect on internal standards. This reference to construct the theoretical framework of previous studies of multinational companies the subsidiary role, starting from the characteristics of the domestic group, the subsidiary of the parent company and subsidiary of the strategic importance of the two dimensions of internal normative interpretation of the connotation of the subsidiary role, in line with the basic logic from the exogenous and endogenous two levels to explore the essence of things. At the same time, the company from the perspective of the role, power group the configuration based on the perspective to explain the phenomenon of different internal control mode of the group, put forward the adaptation model of internal control mode and the role of subsidiaries of the group. This is The group of meta development provides a definite basis for control and control.

【學(xué)位授予單位】：大連理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2015
【分類(lèi)號(hào)】：F275;F276.4

【參考文獻(xiàn)】

相關(guān)期刊論文 前2條

1 毛基業(yè);李曉燕;;理論在案例研究中的作用——中國(guó)企業(yè)管理案例論壇(2009)綜述與范文分析[J];管理世界;2010年02期

2 胡玲;;跨國(guó)公司在華子公司的戰(zhàn)略地位、自主權(quán)及其績(jī)效研究[J];科學(xué)學(xué)與科學(xué)技術(shù)管理;2012年11期

，

本文編號(hào)：1375756