【作者】 于增彪； 赵晓东；

【机构】 清华大学；

【摘要】 财务主导型集团公司管理控制系统是专门为解决中国集团公司普遍存在着的组织松散和效率低下等问题而设计,其中包括很多要素,本文重点讨论了组织目的与战略、战略转换、业绩标准整合、激励制度、结算中心和信息反馈等六个要素及其关系。在借鉴美国经验的基础上,该模式总结了我国集团公司管理的历史经验,弥补了我国现行集团公司管理的缺陷,堪称我国集团公司管理控制系统的目标模式。更多还原

【Abstract】 Financial Dominant Control System(FDCS),with reference to the best practice and academic research from United Stated of America and historical experiences from China,was constructed in this paper.This system has many elements,six of which and their relationships were emphasized,i.e.organization goal or strategy,strategy translation,performance measures integration,incentive system,settlement center and information feedback.The Financial Dominant Control System(FDCS) is expected to overcome the pervasive deficiencies such as organizational unconsolidation and low operational efficiency,and is to be the future model of management control system for business group in China.更多还原