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进入90年代以后,日本大企业的经营战略向综合化、全球化和高级化方向转变,相应地以这些企业为核心的企业集团的内部管理也出现了显著的变化。本文探讨这种变化中的集团管理组织、控制方法、评价系统、财务政策等问题,以期对我们的研究有所借鉴和参考。一、企业集团以及有关的几个概念1.企业集团日本的企业集团可以划分为两大类,第一类是以大企业间横向联系为纽带的六大企业集团,其中三菱、三井、住友是在旧财阀基础上,于二战后重新集结、组织、聚合形成的,其基本特征是:成员众多、规模庞大;成员企业间的关系是自主经营、独立核算、平等交易关系,成员企业间没有从属母子关系,资本关系呈环状持股结构;成员企业间互派干部、人员流通;由成员企业社长组成社长会,从事集团决策与协调,协调多于决策;有大商业银行进行系列融资;以大综合商社为中心形成流通网。第二类则是在二战后日本经济的高速发展中
After entering the 1990s, the business strategies of large companies in Japan have shifted toward the direction of integration, globalization, and high-levelization. Accordingly, the internal management of enterprise groups with these companies as the core has also undergone significant changes. This article discusses such changes in the group management organization, control methods, evaluation systems, financial policies and other issues, with a view to our research for reference and reference. I. Enterprise groups and related concepts 1. Enterprise groups Japan’s enterprise groups can be divided into two major categories. The first type is the six major corporate groups linked by horizontal linkages among large enterprises. Among them, Mitsubishi, Mitsui and Sumitomo are On the basis of the old chaebols, after reorganizing, organizing and aggregating after the Second World War, its basic characteristics are: large number of members and large scale; the relationship between member companies is autonomous management, independent accounting, and equal transaction relations, and there is no subordinate to member companies. Mother-child relationship, the capital relationship is in a circular holding structure; member companies exchange cadres and personnel circulation; the member company presidents make up the president meeting, engage in group decision-making and coordination, coordination is more than decision-making; there are large commercial banks to carry out series of financing A distribution network is formed centered on large general trading companies. The second category is the rapid development of the Japanese economy after the Second World War.