“资本运作”与“战略导向”型企业的控制模式研究

A comparative study on control modes of finance function and strategic orientation

“资本运作”与“战略导向”型企业的控制模式实际存在着诸多方面的差异。企业在发展和控制模式的选择中 ,应以当前的资源构成为决策起点 ,充分考虑资源共享对母子公司组织结构中控制成本的抵消效应。同样 ,鉴于两种发展形式不存在自然的资源共享基础 ,同时考虑两种发展思路的企业必然面临控制成本提升的风险和学习任务繁重的局面。

From the perspective of the differences between the finance functioning control mode and the strategyoriented control mode,the author points out that when enterprise's decide on development policy and control mode,they should consider the counteraction to cost control resulting from sharing resources on the basis of the existing resource construction.Similarly,as the two control modes do not have natural shared resources enterprises that want to adopt both modes will face higher risks in cost control and information attainment.