母子公司财务控制模式的内在机制

Research on Parent-subsidiary Enterprise Finance Control Pattern Intrinsic Mechanism

母子公司财务控制模式从表面上看是集权与分权之间持续的动态平衡,在这个动态平衡过程中,实质上是财务控制内在机制的匹配,非权威控制机制对权威控制机制具有替代作用,本文试图通过对母子公司财务控制模式内在机制的作用机理进行研究并建立合力模型来厘清财务控制模式问题。

The surface of parent-subsidiary enterprise finance control pattern is the continual dynamical equi- librium which between the centralization and the decentralization. In this dynamic process, the essence is the finan- cial control intrinsic mechanism match, in which the non-authority control mechanism replace the authority control mechanism. We attempt to clear the question about finance control pattern through study the parent-subsidiary en- terprise finance control pattern intrinsic mechanism.