【作者】 王娜；

【导师】 张双才；

【作者基本信息】 河北大学 ， 会计学， 2014， 硕士

【摘要】 随着全球经济一体化和市场经济的高速发展，企业集团已经成为推动经济发展的重要力量，也是具有强大竞争力的企业类型之一。目前我国的企业集团以国有企业集团为主，是在计划经济向市场经济的转型的过渡期，由政府出面组成的。集团企业的管理控制体系是一项复杂系统工程，是推动我国企业集团转型，实现创新发展的重要保障。本文采用了系统分析法、文献研究与案例研究相结合的研究方法。通过对企业集团管理控制相关理论的梳理，在适当调研的基础上，结合M集团管理控制的实践，对我国完善企业集团管理控制出题建设性策略。本文共分为五个章节：第一章，绪论，阐明了本文的选题背景、研究的意义，评述了国内外相关的研究动态，提出了论文的可能创新之处。第二章，相关理论综述，从企业集团的相关理论、集团管理控制体系的类型及影响因素等方面进行阐述，为后续章节奠定理论基础。第三章，M企业集团的现状分析，对M集团的基本情况，管理体系现状进行分析研究。第四章，国有企业集团管理控制体系普遍存在的问题，包括：行政化特征显著，对制度执行不力；母公司功能定位模糊，集团战略制定偏差；母子公司连结脆弱，对子公司管理不具针对性；异地机构管理不科学，管理控制有效性不高。并且每类问题都以M集团为例进行了详细的阐述。第五章，优化国有企业集团管理控制体系的建议，针对上一章节中提出的每类问题提出了改善建议，且针对M集团给出了具体可操作的优化建议。更多还原

【Abstract】 With the development of global economic integration and the adjustment of marketeconomy, enterprise group has become the principal part to transforming the development ofeconomic, is also one of most powerful enterprise style. At present, the group enterprise basedstate-owned enterprise group, is formed by government, under the transformation of theenvironment from planned economy to market economy. Group enterprise managementcontrol system is complicated system engineering, and it also plays an important role inpromoting the innovation and development to transform our country enterprise group.The system analysis, literature research and case study research method of combining areused by this paper. Combing the theory of enterprise group management control differ,constructive policy suggestion is proposed to perfect our country enterprise groupmanagement control, on the basis of full investigation with the practice of M enterprise groupmanagement control.This paper will be divided into five chapters: The first chapter is introduction, clearingthe background, signification, reviewing the domestic and foreign relevant topic research, andthe possible innovation of the paper is put forward. The second chapter summarizes for thecorrelation theories from the relevant theories of enterprise group to the types and influencingfactors of group management control system, laying a theoretical foundation for subsequentchapters. The third chapter summarizes the analysis of M enterprise group, researching thedevelopment of M enterprise group and management system. The fourth chapter illustratesthinking about our country enterprise group management control system summary formgenerally exists in our country state-owned group enterprise management control problems:the evidence of M enterprise group, including administrative feature significantly,fuzzy function of the parent company, fragility of parent-subsidiary link, etc. The fifth chapteroptimizes our country enterprise group management control system, and managementsuggestion is proposed to solve the problems existing in the M enterprise group managementcontrol system, permissions to guidance table, business process chart and main controldocument application in the management control system of M enterprise group.更多还原