组织设计、管理控制系统与财权制度安排

任何组织都离不开管理控制系统。有关盈利与非盈利组织的划分意义不大。对于盈利组织而言 ,其管理控制系统主要由经营控制与财务控制两大系统组成 ,它们之间存在明显的差异。不同的企业组织 ,尤其是企业集团组织 ,财务控制系统的构建可能比经营控制系统的构建更为有效。结合国内外企业集团的财务控制系统特性分析 ,我们认为集权型财务控制体系及相应的财权安排 ,可能是我国企业集团财务控制的首选模式。

Organization Design, Management Control System and Property Right Arrangement

Any organization cant stay without management control system.The division into profit organization and not-for-profit organization has no meaning.As to profit organization,its management control system consists of operating control and financial control,with clear difference between them.The establishment of financial control system is more effect than operating control system.Thinking about the financial control system characteristic of enterprise domestic and abroad,we regard that centralized financial control system and related property right arrangement may be the first selection of enterprise group financial control model in China.