【作者】 金艳；

【导师】 张卫国；

【作者基本信息】 重庆大学 ， 会计学， 2002， 硕士

【摘要】 企业集团作为一种高级组织形式，综合了企业组织形态的多种优势，将推动企业组织形态和经营机制的合理化；它们作为国民经济发展的支柱，是实现产业结构调整和升级的主导力量；另外企业集团还是发展外向型经济的中坚力量，代表着国家的国际竞争力。正是基于企业集团的这种战略作用，各个国家都在积极地发展和壮大企业集团以提高自己国家的综合国力。但是企业集团由于规模的不断膨胀，组织结构的复杂化，在内部管理中遇到诸多困难。集团内部财务控制问题，一直是困扰各企业集团内部管理的一大难题，也是企业界非常关注的一个现实问题该文以母子公司制企业集团作为研究对象，旨在探讨适合我国企业集团的财务控制体制模式，并在此基础上有侧重的选取具体财务控制方式分析其控制的模式。该文从分析内部控制的理论基础出发，指出财务控制是源于委托代理关系和出资者财务关系的存在；接着在分析了三种财务控制模式的基础上，根据我国的现实情况选择了适合我国企业集团的财务控制模式——相对集中的财务控制模式；论文的后两部分是财务控制的具体研究内容，根据控制论的重点控制原理，该文选择了资金控制和经营者的激励作为财务控制最为有效的方式，并在资金控制部分提出了以价值链管理为核心思想的新型资金控制模式；最后该文针对企业集团的特殊情况建立了子公司经营者的业绩评价指标体系，并以此作为依据设计了经营者的报酬结构来激励子公司的经营者，促使其目标与母公司的利益目标保持一致更多还原

【Abstract】 Enterprise group who has many advantages of enterprise organize forms is an advanced organize. It can promote enterprise organize form and managing mechanism to rationalization; As the support of country economy , it has important effect on adjusting and upgrading industry structure ; Otherwise enterprise group is the leading strength in developing economy with foreign countries ,standing for international competing power of a country. It is because enterprise has these strategic functions, many countries are all actively growing enterprise group to increasing general strength of one’s country. But with enterprise group’s size expanding gradually, organize structure become more and more complicated and internal management in enterprise group become very difficult. The problem on financial control in enterprise group is a difficult problem on internal management that puzzles many enterprise group. But it is pity that there was not perfect theories inside and outside ours country until now.The paper takes enterprise group that adopts mother-sun company system as studying object. Purpose is discussing which pattern is suited for our country, and on the base of it , selecting some pivotal controlling fashions to analyze the patterns.Firstly the paper researches the theory of internal controlling, pointing out that because enterprise group exist the relation of entrusting- deputizing and investing-invested, enterprise should use the method of financial control to manage subsidiary company. Following according as the actual thing of our enterprise group, the paper selects the most suitable pattern of financial control ----relative concentrated pattern. Afterwards in the research of capital control pattern the paper put forward a new pattern that use the management of value chain as core thought to control the capital. Lastly the paper establishes outstanding achievement evaluating index system and on the base of it, the paper designs the reward ways to inspirit the manager of subsidiary company to spur them to do something that is identical with the target of parent company更多还原