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MBA毕业论文_BSG集团母子公司管控机制优化研究DOC

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在我国从计划经济转变为市场经济之后,随着国有企业改革和国有资产监管体制改革 的不断深化,市场对内外的开放程度有了很大的提升,在扩大企业规模的同时,企业的市 场竞争更为激烈。在这样的市场环境下,集团化运营企业需要构建符合集团发展特点的母 子公司管控机制,提高母公司对子公司的高效掌控和有效监督,能够促进集团工作效率的 提升,使集团的组织结构更有活力。 国有企业尤其是国有企业集团,因为其资产性质及特殊的发展历程,在公司治理过程 中,所面对的问题更为特殊,需要面对的形势、社会群体更为复杂,需要用更加智慧的措施 和手段来解决这些错综复杂的问题,甚至是历史遗留的疑难问题。现代企业制度是企业发 展历程中必须规范的内容,在规范企业动作过程中,推进企业资源的优化配置、促进团队 发展和实现共同价值追求,是国有企业集团发展过程中的迫切需求。 本研究以现代企业集团及母子公司管控机制的相关理论为指导,通过对 BSG 集团母子 公司管控机制中存在的主要问题进行分析,并根据 BSG 集团母子公司管控的实际情况对管 控机制进行优化,并提出管控机制优化保障措施。在研究探讨的过程中,坚持理论与实践 相结合,充分考虑宏观与微观相结合,力求做到规范分析与实证分析相结合,希望本文的 结论可以提升 BSG 集团母子公司管控的有效性,促进 BSG 集团的可持续发展。 关键词:公司治理;企业集团;母子公司;管控机制 论文类型:应用研究III Subject :Research on Optimization of Control Mechanism of BSG Group's parent subsidiary Speciality: Business Administration Name : Lou Dongmei (signature) Instructor:Ma Xingtian (signature) ABSTRACT After China changed from planned economy to market economy, with the deepening of state-owned enterprise reform and state-owned asset supervision system reform, the degree of opening up of the market to the outside world has been greatly improved. While expanding the scale of enterprises, the market competition of enterprises is more intense. In this market environment, the group operation enterprise needs to construct the parent subsidiary control mechanism that conforms to the characteristics of the group development, improve the parent company's efficient control and effective supervision of the subsidiary, can promote the improvement of the group's work efficiency, and make the group's organizational structure more dynamic. State-owned enterprises, especially state-owned enterprise groups, face more special problems in the course of corporate governance because of the nature of their assets and their special development history, and face more complicated situations and social groups. More intelligent measures and means are needed to solve these complex problems, even those left over from history. Modern enterprise system is the content that must be standardized in the course of enterprise development. In the process of regulating the movement of enterprises, it is urgent for state-owned enterprise groups to promote the optimal allocation of enterprise resources, promote the development of teams, and realize the pursuit of common values. This study is guided by the theory of control of modern enterprise groups and parent companies, analyzes the main problems existing in the control mechanism of parent companies of BSG Group, and optimizes the control mechanism according to the actual situation of control of parent companies of BSG Group. And put forward the control mechanism to optimize safeguard measures. In the process of research and discussion, we insist on combining theory with practice, fully consider the combination of macro and Micro, and strive to combine normative analysis with empirical analysis. We hope that the conclusions of this article can enhance the effectiveness of the control of the parent subsidiary of BSG Group and promote the sustainable development of BSG Group. Keywords: Corporate governance ; Enterprise group ; Parent subsidiary ; Control mechanism Thesis: application researchIV 目 录 第一章 绪论.............................................................................................................................1 1.1 研究背景和意义........................................................................................................... 1 1.1.1 研究背景............................................................................................................. 1 1.1.2 研究意义............................................................................................................. 1 1.2 国内外研究现状........................................................................................................... 3 1.2.1 国外研究现状..................................................................................................... 3 1.2.2 国内研究现状..................................................................................................... 4 1.3 研究内容与方法........................................................................................................... 5 1.3.1 研究内容............................................................................................................. 5 1.3.2 研究方法............................................................................................................. 6 1.4 技术路线和创新点....................................................................................................... 7 1.4.1 技术路线............................................................................................................. 7 1.4.2 创新点................................................................................................................. 9 第二章 企业集团母子公司管控机制相关理论...................................................................10 2.1 企业集团母子公司管控机制的基本概念.................................................................. 10 2.1.1 企业集团的概念............................................................................................... 10 2.1.2 母子公司的概念............................................................................................... 10 2.1.3 管理控制的概念................................................................................................ 11 2.2 母子公司管控机制的相关理论.................................................................................. 11 2.2.1 产权理论............................................................................................................ 11 2.2.2 委托代理理论.................................................................................................... 12 2.2.3 企业协同效益理论............................................................................................ 12 2.2.4 企业规模效益理论............................................................................................ 12 2.3 企业集团母子公司管控模式...................................................................................... 12 2.3.1 财务管控型........................................................................................................ 12 2.3.2 战略管控型........................................................................................................ 13 2.3.3 运营管控型........................................................................................................ 14 2.3.4 混合管控型........................................................................................................ 14 2.4 企业集团母子公司管控的机制.................................................................................. 15 第三章 BSG 集团母子公司管控机制现状与问题分析......................................................16 3.1 BSG 集团概况 ............................................................................................................. 16 3.1.1 BSG 集团基本情况 ........................................................................................... 16 3.1.2 BSG 集团发展历程 ........................................................................................... 16V 3.2 BSG 集团目前面临的新形势 ..................................................................................... 17 3.2.1 风险与挑战共存 ................................................................................................ 18 3.2.2 自身存在短板 .................................................................................................... 18 3.2.3 经济形势整体向好 ............................................................................................ 18 3.3 BSG 集团母子公司管控机制现状 ............................................................................. 19 3.3.1 BSG 集团组织与治理结构 ............................................................................... 20 3.3.2 BSG 集团子公司分类 ....................................................................................... 22 3.3.3 BSG 集团母子公司管控流程 ........................................................................... 22 3.4 BSG 集团母子公司管控机制存在的问题 ................................................................. 22 3.4.1 母公司与子公司定位不完全明确 .................................................................... 22 3.4.2 对子公司的管控能力较弱 ................................................................................ 23 3.4.3 对子公司没有清晰的业务板块设计 ................................................................ 23 3.4.4 共享平台规模效应没有显现 ............................................................................ 24 3.4.5 母子公司管理界面不够清晰 ............................................................................ 24 3.4.6 战略协同效应差 ................................................................................................ 24 3.5 BSG 集团母子公司管控机制存在的问题分析 ......................................................... 24 3.5.1 历史遗留原因 .................................................................................................... 24 3.5.2 管理体制原因 .................................................................................................... 25 3.5.3 管理机制原因 .................................................................................................... 25 3.5.4 管理能力原因 .................................................................................................... 25 第四章 BSG 集团母子公司管控机制优化 ..........................................................................27 4.1 BSG 集团母子公司管控机制优化的目标 ................................................................. 27 4.2 BSG 集团母子公司管控机制优化的原则 ................................................................. 27 4.2.1 市场原则 ............................................................................................................ 27 4.2.2 效益原则 ............................................................................................................ 28 4.2.3 效率原则 ............................................................................................................ 28 4.2.4 协同原则 ............................................................................................................ 28 4.2.5 责权原则 ............................................................................................................ 28 4.2.6 考核导向原则 .................................................................................................... 29 4.3 BSG 集团母子公司管控机制优化策略 ..................................................................... 29 4.3.1 明确母公司的职能定位 .................................................................................... 29 4.3.2 调整优化母子公司治理机制 ............................................................................ 32 4.3.3 建立母子公司管控的授权管理体系 ................................................................ 32 4.3.4 健全母子公司管控的内部控制体系 ................................................................ 34VI 4.3.5 强化母子公司管控机制的考核评价体系........................................................ 35 4.3.6 完善母子公司管控机制的监督体系................................................................ 37 第五章 BSG 集团母子公司管控机制优化保障措施..........................................................38 5.1 规划计划保障.............................................................................................................. 38 5.1.1 做实战略规划.................................................................................................... 38 5.1.2 做实项目投资.................................................................................................... 38 5.1.3 做实经营分析.................................................................................................... 38 5.2 人力资源保障.............................................................................................................. 38 5.2.1 盘活人力资源.................................................................................................... 38 5.2.2 实施绩效考核.................................................................................................... 39 5.2.3 精准人才培养.................................................................................................... 39 5.3 财务资产保障.............................................................................................................. 39 5.3.1 精益成本管理.................................................................................................... 39 5.3.2 精益资金管理.................................................................................................... 39 5.3.3 精益预算管理.................................................................................................... 39 5.4 科技研发保障............................................................................................................. 39 5.4.1 完善科技研发体制机制.................................................................................... 39 5.4.2 实施科技研发投入机制.................................................................................... 40 5.4.3 完善科技研发成果评价和转化机制................................................................ 40 5.5 市场营销保障.............................................................................................................. 40 5.5.1 细化市场分析.................................................................................................... 40 5.5.2 跟踪重点项目.................................................................................................... 40 5.5.3 系统履行合同.................................................................................................... 41 5.6 生产运行保障.............................................................................................................. 41 5.6.1 推进现场 6S 管理.............................................................................................. 41 5.6.2 提升生产线自动化智能化................................................................................ 41 5.6.3 制造成本降低.................................................................................................... 41 5.7 质量提升保障............................................................................................................. 42 5.7.1 强化体系运行.................................................................................................... 42 5.7.2 强化监督检查.................................................................................................... 42 5.7.3 强化持续改进.................................................................................................... 42 5.8 风险管控保障.............................................................................................................. 42 5.8.1 精益经营风险管理............................................................................................ 42 5.8.2 精益合规风险管理............................................................................................ 43 5.8.3 精益法律风险管理............................................................................................ 43VII 第六章 结论与展望...............................................................................................................44 致 谢...................................................................................................................................45