基于财务协同的企业集团控制机制探讨  

Study on Enterprise Group Controlling Mechanism based on Financial Cooperation

作　　者：冯自钦[1] 

机构地区：[1]华北水利水电大学管理与经济学院,河南郑州450046

出　　处：《技术经济与管理研究》2014年第6期53-57,共5页Journal of Technical Economics & Management

基　　金：2012年教育部人文社会科学规划基金项目(12YJA630030);2012年河南省科技攻关计划项目(122102210532)

摘　　要：在我国社会主义市场经济快速发展的今天,企业集团的地位和作用越来越重要,基于财务协同的企业集团控制机制问题一直受到理论界的广泛关注。多数研究者虽然从不同角度对企业集团的协同效应、治理控制问题进行了研究,但基于财务协同视角的研究成果尚需深入。论文以财务协同为基础,分析了基于财务协同的企业集团控制关系、动因和能力,探讨了基于财务协同的企业集团控制系统的层次结构,研究了系统的协同耦合机理,并建立了系统的耦合度模型,研究结果有助于企业集团的协同管理和价值创造。Along with the rapid development of Chinese socialist market economy, the status and function of enterprise group has become more and more important. The problem of controlling mechanism of enterprise group based on financial cooperative has been widespread concerned by theory researchers. Although most researchers have studied cooperative effect , management controlling problems of enterprise groups from different angles, but these research results are still need expand. Based on financial cooperative, this paper analyzes the controlling relationship, controlling motivations and controlling abilities. Then, it explores the hierarchical structure and cooperative coupling mechanism of enterprise＇s controlling system based on financial cooperative. Finally , it builds a coupling model of system. These results are helpful to enterprise group＇s cooperative management and value creation.

关 键 词：企业集团 财务协同 协同耦合 企业管理 

分 类 号：F275.5[经济管理—企业管理]