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母子公司财务控制力度体现为母子公司多种具体财务控制方式的均衡过程,而母子公司财务控制方式结构化安排的动因在于一种特殊能力——母子公司潜在财务控制能力的实现。本文以动力能力观的企业成长理论为基础,认为母子公司财务控制结构的改进是为了尽可能多地实现潜在财务控制能力,是母子公司财务控制结构的改进机理。我国母子公司财务控制结构现状要求现阶段对子公司的财务控制主要应探索分权的财务控制方式的改进。
The financial control of parent-subsidiary companies reflects the balance of various specific financial control methods of parent-subsidiary companies. The motivation for the structural arrangement of parent-subsidiary financial control lies in a special ability - the realization of the potential financial control ability of parent-subsidiary companies. This paper, based on the theory of motivation and growth of enterprises, considers that the improvement of the financial control structure of the parent-subsidiary company is to realize the potential financial control ability as much as possible, which is the improvement mechanism of the financial control structure of the parent-subsidiary company. The Status Quo of the Financial Control Structure of China’s Parent-subsidiary Corporations At present, the financial control over the subsidiaries should mainly explore the improvement of the decentralized financial control methods.