I 摘要 以实际工作需要为前提，以企业管理制度为依据，准确授权、规范审批、有效监 督，化解和防范经营管理风险，是企业实现稳健、高效发展的 管理手段和方式。纵观 一系列造假案件的发生，其主要根源在于公司内部授权审批控制的失效，关键点在于 授权权力的设置、运用及监督，否则容易造成企业内部严重的管理问 题。加强企业授 权审批控制，首要在于企业授权审批体系的明晰，授权审批体系又与企业的控制环境、 风险评估及信息反馈和监督紧密相连，因此，加强授权审批控制的因素建 设，具有积 极的现实意义。 W集团作为登陆世界500强的民营企业，经过20多年的发展，规模不断扩大，业 绩的迅速增长，凸显出了W集团管理模式的巨大成功。本文以W集团为研 究对象，对 其“紧密型集团化管理模式”下授权审批控制进行了较为深入的分析，并提出了完善 建议。基于W集团“紧密型集团化管理模式”的实践结果，本研究运用比较分析法 ， 系统分析了W集团“紧密型集团化管理模式”指导下的W授权审批控制的优势、不足， 并从授权审批控制的环境因素、风险评估、控制活动、信息反馈和监督检查等方面分 析了 W集团授权审批控制出现的问题，以及原因分析，提出完善W集团授权审批控制 的措施。 论文针对W集团授权审批控制的实际问题，通过对比分析和总结，得出W集团授 权审批控制 的改进策略，特别是提出围绕授权审批的环境因素、风险评估、控制活动、 信息反馈和监督检查等环节的完善，优化授权审批控制环境、加强风险防控、推进授 权审批中的权责 均衡、加强信息共享与融合及监督检查专业化等方面来改善现行的授 权审批控制，达到企业内部授权审批控制的进一步优化的目标，同时为国内企业强化 内部管理、严格授权审 批提供有益借鉴。 关键词：W集团；授权审批；企业管理；紧密型集团化管理 西北农林科技大学硕士学位论文 II ABSTRACT Based on the actual needs of work and the enterprise management system, accurate authorization, standardized examination and approval, effective supervision, resolving and preventing business management risks are the management means and methods for the steady and efficient development of enterprises. Looking at the occurrence of a series of fraud cases, the main source lies in the failure of internal authorization and approval control. The key point lies in the setting, application and supervision of authorization power, otherwise it is easy to cause serious internal management problems. To strengthen the control of authorization and approval of enterprises, the first thing is to clarify the authorization and approval system of enterprises. The authorization and approval system is closely connected with the control environment, risk assessment, information feedback and supervision of enterprises. Therefore, it is of positive practical significance to strengthen the factor construction of authorization and approval control. W group, as the best private enterprise in the world top 500, after more than 20 years of development, its scale has been expanding and its performance has been growing rapidly, which highlights the great success of the management mode of W group. This paper takes W group as the research object, analyzes the authorization and approval control under the "close group management mode", and puts forward suggestions for improvement. Based on the practical results of "close group management mode" of W group, this study uses comparative analysis method to systematically analyze the advantages and disadvantages of W's authorization and approval control under the guidance of "close group management mode" of W group, and analyzes W's environmental factors, risk assessment, control activities, information feedback, supervision and inspection of authorization and approval control The problems in the group's authorization and approval control, as well as the cause analysis, put forward measures to improve the authorization and approval control of W group. Aiming at the actual problems of the authorization approval control of W group, the paper draws the improvement strategies of the authorization approval control of W group through comparative analysis and summary, especially puts forward the improvement of the environmental factors, risk assessment, control activities, information feedback, supervision and inspection of the authorization approval, optimizes the authorization approval control environment, strengthens risk prevention and control, and promotes the authorization ABSTRACT III approval process In order to achieve the goal of further optimization of the internal authorization and approval control of enterprises, we should improve the current authorization and approval control by balancing the rights and responsibilities, strengthening information sharing and integration, and professionalizing supervision and inspection, and provide useful reference for domestic enterprises to strengthen internal management and strictly authorized approval. KEY WORDS: W Group; Authorization Approval; Enterprise Management; Close Group Management 目录 I 目录 摘要 ............... I ABSTRACT .............................. II 第一章 导论 ............................. 1 1.1研究背景 ........................... 1 1.2研究目的及意义 ............... 2 1.2.1研究目的 ..................... 2 1.2.2研究意义 ..................... 2 1.3相关文献研究综述 ........... 3 1.3.1国外授权审批现状综述 ............................ 3 1.3.2国内授权审批现状综述 ............................ 7 1.3.3国内外授权审批现状述评 ........................ 8 1.4研究思路及 研究方法 ....... 9 1.4.1主要内容 ..................... 9 1.4.2研究方法及技术路线 . 9 第二章 W集团授权审批控制的相关概念与理论基础 ...................... 11 2.1相关概念 ......................... 11 2.1.1授权 ........................... 11 2.1.2授权审批及授权审批控制 ...................... 11 2.2相关理论基础 ................. 11 2.2.1审批控制理论 ........... 11 2.2.2授权文化理论 ........... 12 2.3授权审批的影响因素 ..... 13 2.3.1授权审批与环境 ....... 13 2.3.2授 权审批与风险评估 .............................. 14 2.3.3授权审批与控制活动 .............................. 14 2.3.4授权审批与信息沟通 .............................. 14 2.3.5授权审批与监督检查 .............................. 15 第三章 W集团授权审批控制现状研究 ............... 17 3.1W集团授权 审批控制体系现状 ..................... 17 3.1.1公司简介 ................... 17 3.1.2授权审批模式现状 ... 17 西北农林科技大学硕士学位论文 II 3.2W集团授权审批 的优点 .. 20 3.2.1授权审批内容制度化 .............................. 20 3.2.2授权流程简洁、高效 .............................. 20 3.2.3授权模式易推广 ....... 20 3.2.4授权审批调整动态化 .............................. 21 3.2.5授权审批可控化 ....... 21 3.3 W集团授权审批控制的不足之处 ................ 22 3.3.1授权审批 环境僵化 ... 22 3.3.2集权化授权审批潜藏失控风险 ............ 222 3.3.3执行方式的教条化使授权审批控制流于形式 ................... 233 3.3.4授权审批控制信息沟 通不畅 .................. 23 3.3.5监督检查的深度和广度不足 .................. 23 第四章 W集团授权审批中问题存在的原因分析 .............................. 25 4.1控制环境与治理结构僵化 ............................ 25 4.1.1地区公司部门设置缺乏合理性 .............. 25 4.1.2授权模式缺乏灵活性 .............................. 25 4.2风险防控机制不健全 ..... 25 4.3授权审批过程中权责失衡 ............................ 26 4.3.1集团总部对地区公司的权力限制 .......... 26 4.3.2地区公司内部业务部门之间的权责失衡 ............................. 27 4.4 信息反馈系统过于保守 . 27 4.4.1信息资源平台建设缓慢，信息共享、融 合不足 ................. 27 4.4.2信息反馈缺乏 ........... 28 4.5监督检查专业性不强 ..... 28 4.5.1监督检查人员业务能力不足 .................. 28 4.5.2监督检查 缺乏前端控制 .......................... 28 第五章 完善W集团授权审批控制的建议及对策 ............................. 30 5.1 明确授权审批的目标 ..... 30 5.2 完善 授权审批控制的具体措施 .................. 311 5.2.1优化企业授权审批控制的运行环境 .... 311 5.2.2完善授权审批中的风险控制措施 ........ 322 5.2.3均衡集团总部与 地区公司权责 ............ 344 5.2.4信息评估与反馈一体化 ........................ 355 5.2.5 加强监督考核的专业化 ....................... 366 目录 III 第六章 总结与