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根据163份有效问卷的数据分析表明,企业内部的财权配置与经营权配置之间存在负相关关系,企业规模和财务状况对财权配置有系统性影响,企业规模越大越倾向于分权,企业财务状况越好越倾向于分权。因此,我们不能笼统地用集权与分权来看待管理控制体系,经营上的分权并不排除财务上的集权。本文的发现对管理控制系统特别是企业集团母子公司关系的处理具有重要的指导意义。
According to the data analysis of 163 valid questionnaires, there is a negative correlation between the allocation of property rights and the allocation of operating rights within the enterprise. The size and financial status of the enterprises have a systematic impact on the allocation of property rights. Larger enterprises tend to be more decentralized, The better the situation the more inclined to decentralization. Therefore, we can not generalize the management control system with centralization and decentralization, and the decentralization of management does not exclude the financial centralization. The discovery of this article is of great guiding significance to the management of the management control system, especially the parent-subsidiary relationship of the enterprise group.