集团管理控制的设置动因及其作用机理——××能源集团改制的案例研究

Setting Driving and Its Impact Mechanisms on Group Management and Control ——An Case Study on xx Xinneng Energy Group

本文采用规范的案例研究方法对集团化管理控制进行研究,通过对非集团的问题剖析、组建集团的集团管理控制设置、组建集团后设置结果三个过程阶段进行编码分析,归纳出集团管理控制设置动因、设置内容、设置结果的作用机理量表。研究发现,集团管理控制设置动因来源于资金、人事和风险三个基本方面;针对动因来源,进行集团管理控制设置内容包括流程设置、组织保障、制度推行;管理控制设置了之后,对集团公司的财务绩效、集团凝聚力、员工修炼、公司治理几方面产生了影响。通过案例研究,本文提出了集团管理控制设置动因与作用机理的传导模型,分析其动因和机理,为集团管理控制研究实践提供参考。

In this paper,based on the study of the xx energy group,using the case study method,we studied the group management and control,including field interview,data collection,data coding and research analysis method.From coding issues before group,building group and analysis group management control on the three process stages,we concludes group management control settings drivers,setting contents,setting impact and the relationship of scale.It is found that group management control setting drivers from capital,human and risk.According to setting drivers,group management control setting contents includes flow setting,organization security,and system implementation.After setting group,it impacts the company's financial performance,group cohesion,employee's cultivation,and corporate governance.Through the case study,this paper puts forward the Group Management Control Settings Drivers and Mechanisms transmission model and analysis the influence mechanism for the reference of group management and control mechanism.