【作者】 付春满；

【导师】 赵黎明；

【作者基本信息】 天津大学 ， 技术经济及管理， 2008， 博士

【摘要】 企业集团管理控制是一项复杂的系统工程,是推动我国企业集团转型创新发展的重要保障。本文本着“立足实践、探索实践、服务实践”的宗旨,以企业集团管理控制为研究对象,利用多种理论工具和方法对其进行深入的研究,以期能够对企业集团管理控制的内在规律进行系统剖析和理论构建,为今后企业集团的实践工作提供有益的指导和帮助。本文在研究过程中,将企业集团视为一个开放的、进化的系统,以母子公司之间的管理控制规律剖析为重心,对企业集团管理控制的内在机理和运作形式进行深入地研究,注重从理论构建和实践操作的角度锻炼研究内容,从而增强整体研究成果的创新性和科学性。在具体研究内容的布局方面,本文对企业集团管理控制的规律进行深入剖析和理论构建,以企业集团管理控制的内涵剖析为出发点,以系统的眼光审视企业集团的管理控制,并提出一个系统的企业集团管理控制框架;在这一框架的指导下,本文从构成要素、管控机理、管控体系、管控模式、管控方案和管控评价等多维角度对企业集团的管理控制规律进行了系统地研究。与已有的研究成果相比,本文研究的主要创新点表现为:○1研究并提出了一个系统的企业集团管理控制理论框架;○2研究并提出了企业集团的内在管理控制机理;○3研究并提出了一个较为完善的企业集团管理控制体系;○4研究并提出了一个关于企业集团管理控制绩效评价的指标体系。更多还原

【Abstract】 Enterprise group management control is a complicated systematic engineering, and important support which promoting the innovation and development of the changing enterprise group in our country. This thesis, with the principle of basing on application, grouping for application and serving for application, choosing enterprise group management control as its research object, implemented detail and in depth study by utilizing multiple theory tool and method. This thesis is aimed at systematic understanding and theory construction on the inner rule of enterprise group management control, which could provide some positive instruction and help to the practical work of enterprise group in the future.In the process of our research, enterprise group is viewed as an open, evolving system. The thesis, centered on the dissecting the management control rule of parent and subsidiary companies, takes in depth study on the management control problems, and study problems in the aspects of theory construction and practical application, and thus enhancing the innovative and scientific value of the whole research.This thesis is taking in depth dissection and theory construction of the operation rule of enterprise group management control, with the connotation dissection of enterprise group management control as starting point, and sees the management control of enterprise group with systematic view, and proposed a systematic management control frame of enterprise group. Under the direction of such frame, this thesis conduct systematic study on multiple aspects such as constitution, mechanism, system, model, scheme and evaluation of management control.Comparing the existing research works, the research in this thesis shows some major innovation character:○1 proposing a systematic theory frame of enterprise group management control;○2 proposing an inner management mechanism of enterprise group;○3 proposing a relatively complete system of enterprise group management control;○4 proposing an evaluation system about the effect and efficiency of enterprise group management control.更多还原