基于心理契约理论的母子公司财务冲突及其纾解策略研究

Research on the Financial Conflict and Its Coordination Mechanism of Parent-subsidiary Corporation Based on Psychological Contract Theory

财务冲突是制约母子公司关系协同发展的重要障碍,以往关于母子公司财务冲突的研究主要关注双方的显性契约,对隐性契约的研究十分缺乏。将心理契约理论引入到母子公司关系研究中,可以从一个新的视角认识和把握母子公司财务冲突的根源。基于心理契约理论,母子公司的态度与行为不仅受显性财务契约的影响,而且受心理财务契约的影响;显性财务契约只能为母子公司关系提供最低限度的保护,其执行效力建立在缔约者心理认知的基础之上;心理财务契约的违背是母子公司财务冲突产生的重要原因;母子公司财务冲突的纾解策略与重点应依据冲突的生成机理与母子公司的组合类型进行选择。

This paper introduces the theory of psychological contract into parent-subsidiary relationship study,which would be helpful to analyze the real reason of financial conflict between parent and subsidiary companies from a new perspective. Based on psychological contract,the attitude and behavior of parent and subsidiary companies are not only influenced by formal financial contract,but also by psychological financial contract. The formal financial contract's functionality depends on the psychological cognition of the two sides. Violation of psychological financial contract is one of the very important causes of the conflicts. Parent-subsidiary companies can be divided into four groups under the new perspective. So we need different measures to reduce the conflicts based on the different groups and different causes.