子公司角色对集团内部管控模式的影响研究
Research on the Impact of Subsidiary Roles on Mode of Management Control in Group Company

摘要 在企业集团经营多元化的趋势下，子公司竞争优势的逐渐凸显，使得集团内部差异化管控逐步成为学者们关注的重点。通过多案例研究方法，以同一集团内充当不同子公司角色的4家全资子公司为分析单元，基于权力配置的视角，探究子公司角色影响集团内部管控模式选择的机制。研究结果表明，子公司角色可以从战略重要性和内部规范性两个维度的特点共同表征，分为主力型、新兴型、贡献型、开拓型4种类型，对应适配于不同的管控模式；同时，这两个维度对集团内部管控模式的影响作用也不尽相同，战略重要性是促进集团对子公司集权管控的主要因素。
With the trend of group company’s diversification, subsidiaries’ competitive advantages gradually stand out, which makes scholars pay more attention to the research on the internal differentiated control in group company. This study delves into the impact of subsidiary roles on mode of management control in group company by multi-case study method, through analyzing the unit of four different-role’s of wholly-owned subsidiary attached to the same group company from the perspective of power allocation. The conclusion shows that subsidiary roles would be represented by strategic importance and internal normalization, and as results, subsidiary roles can be divided into four types including main subsidiary, emerging subsidiary, contributing subsidiary and exploiting subsidiary, which adapt to different modes of management control. Furthermore, the conclusion shows that strategic importance and internal normalization have different impacts on the mode of management control in group company, and strategic importance drives group company to take centralized management and control on subsidiary