CAJ | 학술논문

由于跨国企业集团的管理与控制结构的层级较多，其内部母子公司的财务控制机制由于地域限制和文化差异存在较大的失效风险。本文通过构建跨国集团母公司、子公司、基层员工间的三方动态博弈模型，分析了跨国集团在跨地域内部财务控制机制构建中需要重视的主要影响因素，分析各个真正可控参数的作用机理并列出了跨国集团可行的控制方法的优劣排序。
유우과국기업집단적관리여공제결구적층급교다，기내부모자공사적재무공제궤제유우지역한제화문화차이존재교대적실효풍험。본문통과구건과국집단모공사、자공사、기층원공간적삼방동태박혁모형，분석료과국집단재과지역내부재무공제궤제구건중수요중시적주요영향인소，분석각개진정가공삼수적작용궤리병렬출료과국집단가행적공제방법적우렬배서。
Since the structure of organization and control of the international conglomeration have ninny levels, the financial control mechanism of its internal parent companies and subsidiaries is at the risking of expiring because of regional limitations and cultural differences. By constructing the tripartite dynamic game model among parent companies, subsidiaries and workers in the international conglomeration, this paper studies the main important influential factors in the construction of internal financial control mechanism of the international conglomeration across regions, analyzes the function mechanism of each truly controllable parameter, and gives the or-der of advantages and disadvantages for the manageable controlling methods of the international conglomeration.