子公司角色对集团内部管控模式的影响研究

发布时间：2018-01-03 22:02

本文关键词：子公司角色对集团内部管控模式的影响研究　出处：《大连理工大学》2015年硕士论文　论文类型：学位论文

【摘要】：在我国企业集团化的趋势下,企业间的相互联结,可以通过协作互动与资源共享产生巨大的协同效应,也可能会因资源配置与市场发展带来一系列的冲突。尤其,在企业快速转变甚至盲目追随的过程中,“企业巨人症”逐渐凸显,由复杂的母子公司关系所造成的集团内部管控失效问题,已不仅仅是公司治理中单个企业的权力配置问题,更重要地是集团与各下属企业间权力平衡的问题。因此,以往公司治理的内部控制等传统管控方式已较难解释集团内母子公司间管理低效的问题,如何根据集团母子公司关系特点,在集团内部选择有效的管控模式已成为目前集团经营管理中亟需解决的棘手问题之一。本文在对已有研究回顾与分析的基础上,构建了子公司角色情景模型与理论研究框架,并依据理论模型,以某电力集团内充当不同子公司角色的四家全资子公司作为多案例研究对象,从母子公司在战略、投资、财务、人员、生产、营销等管理职能上权力分配程度的角度,衡量集团内部不同的管控模式,以探讨子公司角色对集团内部管控模式的影响作用与差异化管控的本质原因。研究发现,集团中子公司角色是影响集团对子公司差异化管控的重要因素。同一集团内基于战略重要性和内部规范性二维划分会相对呈现出主力型、新兴型、贡献型、开拓型四种子公司角色,其对应地影响集团采用战略、运营、财务、战略管控模式。同时,基于对子公司角色情境的二维划分,本研究发现战略重要性是促进集团对子公司集权管控的主因,对集团内部管控模式选择的影响作用大于内部规范性。本文借鉴前人研究的跨国公司子公司角色的理论框架建构,从国内集团的特点出发,以子公司对母公司的战略重要性和子公司内部规范性两个维度解读了子公司角色的内涵,符合从外生和内生两个层面探究事物本质的基本逻辑。同时,从子公司角色的角度,基于集团权力配置的视角,解释了集团内部管控模式的差异化现象,提出了子公司角色与集团内部管控模式的适配模型。这为多元化发展的集团提供了有的放矢的管控依据。
[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.

【学位授予单位】：大连理工大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F275;F276.4

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