企业集团管控影响因素与管控满意度关系的实证分析  

The Empirical Study of the Factors Affecting Management Control in Enterprise Groups and Satisfaction of Management Control

作　　者：肖太庆[1] 钟美瑞[1,2] 

机构地区：[1]中南大学商学院,湖南长沙410083 [2]中南大学金属资源战略研究院,湖南长沙410083

出　　处：《湘潭大学学报（哲学社会科学版）》2014年第6期59-62,共4页Journal of Xiangtan University:Philosophy And Social Sciences

基　　金：国家社会科学重大项目"产能过剩矛盾突出的行业发展趋势和调整化解对策研究"(项目编号:13&ZD024)

摘　　要：通过实证分析辨识了影响省属企业集团管控—绩效关系的权变因素,省属企业集团管控的目的并非激化母子公司间的冲突,而是缓解母子公司的冲突,实现企业集团的紧密合作从而实现企业集团管控满意度的提升。通过结构化方程分析了影响管控模式优化设计的维度因素,利用多元回归模型分析了治理力、战略控制、组织控制、经营控制、财务控制、文化认同、管理报告与自主控制等维度作用于管控模式选择的作用机理。This paper has empirical identificated the contingency factors which have influenced on provincial enterprise group control -- performance . The purpose of provincial enterprise group control is not to intensify the conflict between parent and subsidiary companies, but relief it to achieve the goal that enterprise group work closely to improve satisfaction of management control . Besides,this paper analyses the dimensions of factors affecting management mode optimization design through structural equation, and we also use multiple regression model to analyse how factors including governance force, strategic control, organizational control, operational control, financial control, cultural identity, management reporting and autonomous control work on management mode optimization design.

关 键 词：企业集团 管理控制 管控满意度 

分 类 号：F272.7[经济管理—企业管理]