【作者】 杨波；

【导师】 祝祖强；

【作者基本信息】 北京交通大学 ， 工商管理， 2008， 硕士

【摘要】 本文通过对山西杏花村汾酒集团有限责任公司母子公司控制体系的案例分析,探讨中国企业母子公司控制模式的选择、控制手段的综合应用,以及从业务流程重组的角度探寻母子公司控制的方法和措施,提升母公司的控制能力。通过对国际、国内母子公司控制模式的分析研究,本文将母子公司控制模式分为三种类型:集权管理模式、分权管理模式和统分结合管理模式。结合汾酒集团公司对母子公司控制体系的改革,本文提出,母子公司控制模式的选择受到外部环境和内部环境的影响,而且必须随着环境的变化而及时进行调整和改进。在控制模式选定之后,必须要有与之相应的控制手段来保证母公司战略意图的实现。母子公司控制手段分为文化控制、财务控制、人力资源控制、绩效控制等,不同的控制模式适合不同的控制手段。在母子公司控制手段的基础上,要更好地实现集团的协同效应,必须对母公司、子公司以及其它机构进行功能定位,职责划分,权限界定,并且适时对业务流程进行重组与改造,使母子公司控制体系形成一个强有力的运行系统。更多还原

【Abstract】 Through the case analysis of the control system between the parent company and the subsidiary company of Shanxi Xinghuacun Fenjiu Group Liability Company limited, this article is to delve into the selection of the control modes between the parent company and the subsidiary company of Chinese enterprises and the comprehensive application of the control measures. It also aims at the study of the control methods and measures between the parent company and the subsidiary company at the angle of business process restructuring in a bid to elevate the control ability of the parent company.After the analysis and study of the control modes between the parent company and the subsidiary company both at home and abroad, the control modes between the parent company and the subsidiary company can be divided into three categories: centralized management mode, de-centralized management mode and the combined management mode of the above two. Referring to the reform of the control system between the parent company and the subsidiary company adopted by Fenjiu Group, I hereby put forward the topic that the selection of control modes between the parent company and the subsidiary company is influenced by both inner and outer environment and must make in-time adjustment and improvement with the change of environment.With the selection of the control mode, the matching control measures must be taken to guarantee the realization of the strategic target of the parent company. The parent and subsidiary company control measures can be classified as culture control, finance control ,human resource control and performance control etc. Different control modes will adapt to different control measures.On the basis of the control measures, more stress will be given to the realization of coordination effect in the group including the function position, obligation classification and authorization definition to the parent company, subsidiary company and other institutions and the appropriate regrouping and restructuring of the business process in order to secure a powerful operation system for the parent and subsidiary company control system.更多还原