随着我国企业集团化的日趋深入，企业集团越加明显的成为了国民经济的支柱。 企业集团管控的完善程度直接影响我国建立现代企业制度的进程和以此为目标的企 业改革的成败。企业集团管控核心问题是母子公司之间的管控。管控模式是各种存在 若干差异化的典型管控范式。企业集团母子公司管控模式是基于管控环境、管控组织、 管控制度、管控内容、管控深度以及管控机制等各方面的差异化典型范式。 优化 QZ 集团现有管控模式，则是本文研究的核心问题。 本文从第 1 章绪论开始，以国内外学者相关研究概况为基础，阐述了 QZ 集团管 控模式优化研究的背景、意义及思路，引出本文所要研究的对象、内容及所要解决的 问题，并阐述了研究方法和创新之处。作者在第 2 章介绍了本文研究的理论基础，并 对相关概念进行了界定。第 3 章对 QZ 集团管控模式优化的外部环境及内部管控环境 进行了分析。第 4 章阐述了 QZ 集团母子公司管控模式现状，并对其进行了分析，发 现问题，并分析问题成因。第 5 章从优化方案的原则及思路入手，通过对企业集团管 控模式选择的关键影响因素的分析，结合 QZ 集团母子公司实际情况，确定了 QZ 集 团的分类复合型管控模式，拟定并提出了适合 QZ 集团管控模式优化的相关方案。第 6 章根据优化方案，结合 QZ 集团管控环境及存在的问题，提出了一系列的实施举措， 确保优化方案的有效实施的同时，有针对性地解决了 QZ 集团现存问题。最后，作者 在第 7 章系统总结了本文的研究成果及相关效用，同时也指出了本文仍然存在的不足 之处，展望了后续的研究的方向与视角。 本文在关于企业集团管控模式的研究过程中，通过对企业集团管控理论地系统梳 理及研究，结合多种科学化的理论研究及写作方法，并注重在研究内容上进行创新。 与已有企业集团管控模式的研究成果相比，本文将企业集团视为一个开放的、进化的 系统，注重从基本理论、体系内在架构及机理、管控模式、管控手段、管控机制等多 个角度进行创新性研究。 关键词，企业集团；母子公司；影响因素；管控模式III Abstract With the deepening of enterprise grouping in China, enterprise groups have become the pillar of the national economy. The perfection of enterprise group management and control has a direct impact on the process of establishing modern enterprise system and the success or failure of enterprise reform aiming at it. The core issue of enterprise group management and control is the control between parent company and subsidiary company. Management and control mode is a typical management and control paradigm with some differences. As for the management and control mode of parent-subsidiary company of enterprise group, it is a typical paradigm that exists in such aspects as management and control environment, management and control organization, management and control system, management and control content, management and control depth, and management and control mechanism. Optimizing the existing management and control mode of QZ Group is the core issue of this paper. Starting with the introduction of Chapter 1, this paper expounds the background, significance and train of thought of QZ Group's management and control mode optimization research based on the relevant research situation of domestic and foreign scholars, and leads to the object, content and problems to be solved in this paper, and expounds the research methods and innovations. In Chapter 2, the author introduces the theoretical basis of this study and defines the relevant concepts. Chapter 3 analyses the external environment and internal environment of QZ Group's management and control mode optimization. Chapter 4 expounds the current situation of the management and control mode of QZ Group's parent and subsidiary companies, and makes an analysis of it, finds out the problems, and analyses the causes of the problems. Chapter 5 starts with the principles and ideas of the optimization scheme, through the analysis of the key factors affecting the selection of the management and control mode of the enterprise group, combines with the actual situation of the parent and subsidiary companies of QZ Group, determines the classification and composite management and control mode of QZ Group, and formulates and puts forward relevant schemes suitable for the optimization of theIV management and control mode of QZ Group. Chapter 6 puts forward a series of measures to ensure the effective implementation of the optimization scheme and solve the existing problems of QZ Group according to the optimization scheme and the management and control environment and existing problems of QZ Group. Finally, in chapter 7, the author systematically summarizes the results of this study and its related effects, points out the shortcomings of this paper, and looks forward to the direction and perspective of future research. In the process of studying the management and control mode of enterprise group, this paper systematically combs and studies the theory of enterprise group management and control, combines various scientific theoretical research and writing methods, and pays attention to innovation in research content. Compared with the existing research results of enterprise group management and control mode, this paper regards enterprise group as an open and evolutionary system, focusing on innovative research from the basic theory, internal structure and mechanism of the system, management and control mode, management and control means, management and control mechanism, etc. Keywords，Enterprise Groups; Parent Subsidiary Companies; Management and Control Modes目录 致谢........................................................................................................................................ I 摘要.......................................................................................................................................II ABSTRACT.........................................................................................................................III 第 1 章绪论............................................................................................................................1 1.1 研究背景......................................................................................................................1 1.2 研究意义......................................................................................................................2 1.2.1 理论意义...............................................................................................................2 1.2.1 实践意义...............................................................................................................2 1.3 国内外关于企业集团管控模式的研究文献及综述..................................................3 1.3.1 国外关于企业集团管控模式的研究...................................................................3 1.3.2 国内集团管控模式研究.......................................................................................4 1.3.3 国内外文献述评与借鉴.......................................................................................5 1.4 研究内容与研究方法..................................................................................................6 1.4.1 研究内容...............................................................................................................6 1.4.2 研究方法...............................................................................................................7 1.5 本文创新点..................................................................................................................8 第 2 章企业集团管控模式相关理论概述及概念界定......................................................10 2.1 公司治理的相关理论................................................................................................10 2.1.1 委托——代理理论.............................................................................................10 2.1.2 不完全契约理论.................................................................................................10 2.2 企业集团相关概念及理论........................................................................................ 11 2.2.1 交易费用理论..................................................................................................... 11 2.2.2 企业集团...........................................