从何入手掌握海外企业管理的核心一直是管理者思考的焦点。从目前中国跨国公司海外子公司管理方式看,无论是操作型、财务管控型还是战略管控型等管控模式,绩效管理都是一种重要的管理手段,而绩效管理的前提是公司权限的配置。如果国内母公司与海外子公司或分公司之间 From where to grasp the core of overseas business management has always been the focus of management thinking. From the current management methods of overseas subsidiaries of Chinese multinational corporations, performance management is an important management measure both in operation mode, financial control mode and strategic management mode. The premise of performance management is the allocation of company authority. If the domestic parent company and overseas subsidiaries or branch offices