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随着全国各市广电集团的挂牌成立,股份公司、集团公司大量涌现,公司的组织结构日趋复杂。母公司位于顶端,并以资本为联结纽带,依据产权关系形成全资、控股、参股等多种形式的子公司。这种“金字塔”式的组织结构实际是多个法人的联合体。母公司凭借产权所赋予的控制权,对于公司的经济活动要加以管理和控制;但子公司又是独立的法人实体,对外有一定的独立处置权,为此,母子公司之间在经济利益关系上既相互依赖,又往往存在着较大的矛盾。在这种情况下,广电集团的高层领导不可能对下属单位的所有经营活动做出决策,集中管理可能鞭长莫及。集团领导要保证集团整体目标的实现、各职能部门及各单位能各司其职,关键是要做到责任明确,把经济责任目标化,将目标责任化、价值化、人格化,这就必须借助于财务管理来实现。
With the listing of SVA Group in various cities across the country, the emergence of a large number of joint-stock companies and group companies has made the company’s organizational structure increasingly complicated. The parent company is located at the top and uses capital as a link to form wholly-owned, controlled and equity-participating subsidiaries based on property rights. This “pyramid ” type of organization is actually a combination of multiple legal persons. The parent company controls and controls the economic activities of the company by virtue of the control right granted by the property right. However, the subsidiary company is an independent legal entity and has certain independent disposal rights to the outside world. Therefore, the relationship between the parent company and the subsidiary in the economic interest On both interdependence, and often there is a big contradiction. Under such circumstances, it is impossible for top management of SVA Group to make decisions on all the business activities of subordinate units, and centralized management may not be able to go far. Group leaders to ensure the realization of the overall goal of the Group, the various functional departments and units can each perform their duties, the key is to be clear responsibility, the economic responsibility of the target, the target of responsibility, value, personalization, which must help In financial management to achieve.