略论母子公司选择非权威型财务控制机制之客观依据

On the Objective Evidence of Parent-subsidiary Companys' choosing Non-authority Financial Control Machanism

母子公司财务控制模式表面上是集权与分权之间持续的动态平衡,在这个动态过程中,实质上是财务控制内在机制的匹配。通过对科层结构下母子公司控制机制的作用机理研究,认为权威控制机制是母子公司财务活动基本控制形式,非权威控制机制是由于科层制度下的权威控制机制的不足所产生的具有替代作用的机制,财务控制模式问题也就从本质上理解为非权威控制机制对权威控制机制的替代程度。

Superficially,the financial control pattern of parent-subsidiary companies is a continual dynamic balance of centralization and decentralization.In this dynamic process,it is the match of internal mechanism of financial control.By making research on the control mechanism of parent-subsidiary companies,it turns out that authority control mechanism is the basic control form of parent-subsidiary companies.Essentially,the issue of financial control pattern is the replacement of non-authority control mechanism to the authority control mechanism.