CAJ | 학술논문

在我国社会主义市场经济快速发展的今天，企业集团的地位和作用越来越重要，基于财务协同的企业集团控制机制问题一直受到理论界的广泛关注。多数研究者虽然从不同角度对企业集团的协同效应、治理控制问题进行了研究，但基于财务协同视角的研究成果尚需深入。论文以财务协同为基础，分析了基于财务协同的企业集团控制关系、动因和能力，探讨了基于财务协同的企业集团控制系统的层次结构，研究了系统的协同耦合机理，并建立了系统的耦合度模型，研究结果有助于企业集团的协同管理和价值创造。
재아국사회주의시장경제쾌속발전적금천，기업집단적지위화작용월래월중요，기우재무협동적기업집단공제궤제문제일직수도이론계적엄범관주。다수연구자수연종불동각도대기업집단적협동효응、치리공제문제진행료연구，단기우재무협동시각적연구성과상수심입。논문이재무협동위기출，분석료기우재무협동적기업집단공제관계、동인화능력，탐토료기우재무협동적기업집단공제계통적층차결구，연구료계통적협동우합궤리，병건립료계통적우합도모형，연구결과유조우기업집단적협동관리화개치창조。
Along with the rapid development of Chinese socialist market economy, the status and function of enterprise group has become more and more important. The problem of controlling mechanism of enterprise group based on financial cooperative has been widespread concerned by theory researchers. Although most researchers have studied cooperative effect , management controlling problems of enterprise groups from different angles, but these research results are still need expand. Based on financial cooperative, this paper analyzes the controlling relationship, controlling motivations and controlling abilities. Then, it explores the hierarchical structure and cooperative coupling mechanism of enterprise's controlling system based on financial cooperative. Finally , it builds a coupling model of system. These results are helpful to enterprise group's cooperative management and value creation.