【作者】 袁宗峰；

【导师】 许远明；

【作者基本信息】 重庆大学 ， 管理科学与工程， 2007， 硕士

【摘要】 母子公司管理控制是指大型公司总部或者高层,对子公司或部门采取的管理控制措施,其目的是为了更好的适应集团型企业的管理需求。母子公司管理控制的核心内容包括两个方面,一是管理控制模式,二是管理控制体系。管理控制模式与管理控制体系是形式与内容的关系,管理控制模式是集团母公司对子公司的具体管理方式,是母子公司管理控制体系的表现形式。管理控制体系指在既定的管理控制模式下,站在母公司角度,从战略管理、资产管理、人事管理、财务管理、投资管理等各个方面设计对子公司的管理控制形态与界面,形成母子公司间合理的权力分配和制度安排,以保证对子公司的有效控制并使集团公司的整体优势得以发挥。房地产是一种特殊商品,具有区域性、单一性、不可移动性以及与金融密切相关性等,使得房地产开发成为一项复杂的系统工程,导致房地产开发企业的管理具有一定的特性。外部环境的急剧变化、行业内部竞争的加剧也在改变房地产企业的生存状态。面对日益严峻的生存环境,房地产开发企业集团在快速发展的同时管理与控制问题也愈发突出。因此,研究房地产开发企业集团如何选择合理、有效的企业集团管理控制模式,建立一套完整管理控制体系是非常有意义的。本文将母子公司管理控制理论引入房地产开发企业集团,就此展开了研究和探讨。首先对母子公司管理控制的内涵、研究现状、发展等进行综述,并通过相关理论的寻找,为论题提供坚实的理论基础;其次对房地产开发企业发展历程及集团化发展趋势进行了研究,并指出了其发展过程中存在的管理控制问题;再次,在对母子公司管控模式进行介绍的基础上建立了母子公司管控模式选择模型,并对操作型房地产开发企业集团管理控制模式做了案例分析;最后详细地论述了房地产开发企业集团管理控制体系涉及的三个主要方面内容即集团组织架构设计、管理流程、及绩效管理。更多还原

【Abstract】 The management and control in parent-subsidiary companies means the management control measure taken by large company headquarters to the subordinate business enterprise or section, which is in order to meet the requirement of management in group type enterprise. There are two main contents of management control in parent-subsidiary companies, one is management control mode and another is management control system. The relationship between the two main contents likes the relationship between form and contents, manage control mode is the concrete manage pattern, and the manifestation of the manage control system. Manage control system is the appearance and interface of management control to subsidiary designed from the aspect of parent company, and the strategy, property management, personal management, finance management, investment management etc. under a special management control mode, and form a reasonable power allotment and system arrangement between parent company and its subsidiary, in order to ensure the valid control to subsidiary and display the integrative advantage of group company.Real estate, with some features of regional, single, non-removable and close relativity with financial, is a sort of special merchandise, which makes real estate development become a complicated system, and bring characteristic management to real estate development enterprise. The sharply change of exterior environment and industry cut-throat internal competition also change the existence appearance of real estate development enterprise. Faced to the more rigorous existence environment, the management and control problems of real estate development enterprise groups are especially obvious as they develop fast. Therefore it is meaningful to study how real estate development enterprise group to choose reasonable and valid group management control mode, and build up a set of integrative management control system.This paper brings the theory of the management and control in parent-subsidiary companies into real estate development enterprise group, and makes a full discussion and research. First, this paper provides an overview of the connotation and current research of parent-subsidiary company management control, and provides solid theories foundation for thesis by looking for related theories. Secondly, research on the development process and trend of real estate development enterprise has been done, and the management control problems in the development process are pointed out. Then, builds up the selection model based on introductive of parent company and its subsidiary control mode, and makes a case analysis to the operation type control mode of real estate development enterprise group. Finally, this paper elaborates on the three principal contents of management control system viz. group organization structure design, management flow and performance management.更多还原