【摘要】 母子公司财务控制模式表面上是集权与分权之间持续的动态平衡,但这个动态过程中,实质上是财务控制内在机制的匹配。现代企业母子公司科层结构下财务控制机制的作用机理,是权威财务控制机制,该机制是母子公司财务活动基本控制形式。此外,非权威财务控制机制是由于科层制度下的权威财务控制机制的不足所产生的具有替代作用的机制,是对权威财务控制机制的改进。非权威控制机制对权威控制机制的改进决定了财务控制的效果。更多还原

【Abstract】 The parent-subsidiary enterprise finance control pattern appears to be the continual dynamical equilibrium between the centralization and the decentralization,but in essence it is.the financial control intrinsic mechanism match in the dynamic process.The modern parent-subsidiary enterprise finance control featuring the department hierarchy is characterized by the mechanism in which the non-authority control mechanism replace the authority control mechanism,a basic form of control.Moreover,such a phenomenon should be looked as the remedying mechanism to replace the authority control with the non-authority control when the former is insufficient due to the failure of the department hierarchy and therefore is an improvement on the authority control.,which can determine the effectiveness of the financial control.更多还原