由于存在信息不对称现象,事业部结构下的煤炭企业难以充分发挥总公司对分公司的监管职能。这就要求,需要在资金效益的视角下来考察分公司的运营状况,以及与之相联系的其它事项。二者融合下的模式构建,应围绕着独立性目标和辅助性目标来进行。 Due to the asymmetric information, the coal enterprises under the structure of the business department have difficulty in giving full play to the supervisory functions of the head office to the branch offices. This requires that the need to examine the operating conditions of branch offices from the perspective of financial efficiency, as well as other related issues. The combination of the two under the model of construction, should focus on independent goals and supporting goals.