-I- 摘要 如何做好重组后的管控模式改进涉及权责体系调整、管理流程变动、工序环 节衔接等一系列问题，是不折不扣的权力再调整、利益再分配，不仅直接影响不 同重组主体干部员工队伍的稳定，也关系着原有的管控模式是否能够顺利向设计 模式的平稳过渡，一旦处理不妥，直接影响改革预期的实现。联合重组更因其涉 及不同管控模式整合和总部人员分流安置，协调难度大、牵扯利益多、文化融合 难，成为每一个联合重组公司决策层面临的十分棘手而又必须啃掉的“硬骨头”。 该研究的目标是设计出符合联合重组实际的企业管控模式改进方案。研究方 法为访谈法、文献研究法、案例研究法。研究内容为以 SN 公司联合重组为例， 对国有企业联合重组后的管控模式改进问题进行系统研究。研究结论为，在对内 部控制、管控模式等相关理论进行整理的基础上，系统梳理了 SN 公司在联合重 组后面临的管控模式问题，提出了 SN 公司管控模式设计的思路和原则，并根据 权力集中度、多元化程度、股权集中度、业务关联度、企业文化强度、环境复杂 程度等六个维度 26 个影响因素入手，创造性地提出了“一本多元”的合成管控 模式，即三层组织、两级管控，分别采取战略管控型和运营管控型的管控体系。 提出“一本多元”的管控模式后，较为详细阐述了 SN 公司总部、二级产业子集 团与三级子公司各自的在管控模式中的职责权限，并对“一本多元”管控模式的 实施步骤、保障措施进行了初步设计，提出了起步过渡期、深化整合期、全面融 合期三步走实施路径和确立母子公司发展战略规划、实施一体化资源整合、打造 文化性管控软实力、强化风险识别防范能力等四项前瞻性长期措施作为实施“一 本多元”管控模式的重要保障支撑。 该研究为 SN 公司联合重组后管控模式改进提供了参考性建议，对 SN 公司健 全母公司功能，完善公司法人治理结构与组织结构，形成合理的母子公司管控体 系，提高综合竞争力具有直接的现实意义。另外，对其他国有企业在实施联合重 组中，如何处理管控模式改进问题，确保改革意图顺利实现，也具有重要的借鉴 意义。 关键词：企业重组；组织变革；管控模式；战略管理Abstract -III- Abstract How to improve the management and control mode after reorganization involves a series of problems，such as the adjustment of power and responsibility system，the change of management process and the connection of process links. It is an absolute re-adjustment of power and the redistribution of benefits. It not only directly affects the stability of the cadres and staff of different reorganization subjects， but also relates to whether the original management and control mode can smoothly transition to the design mode. Once it is handled， it will not be handled smoothly. Appropriate will directly affect the realization of reform expectations. Joint restructuring，because it involves the integration of different management and control modes and the diversion and placement of headquarters personnel， is difficult to coordinate， involves many interests， and is difficult to integrate cultures. It has become the hard bone that every joint restructuring company faces at the decision-making level and must be gnawed away. The objective of this study is to design an improvement scheme of enterprise management and control mode which is in line with the reality of joint restructuring. The research methods are interview， literature research and case study. The content of the study is to take the joint restructuring of SN company as an example， and to systematically study the improvement of the management and control mode after the joint restructuring of state-owned enterprises. On the basis of sorting out the related theories of internal control ， management and control mode ， this paper systematically sorted out the problems of management and control mode faced by SN company after joint restructuring， put forward the ideas and principles of the design of management and control mode of SN company， and according to the six dimensions of power concentration， diversification， ownership concentration， business relevance ， corporate culture intensity and environmental complexity. Starting with 26 factors ， this paper creatively puts forward a one-book-multi-element synthetic control model， i.e. three-tier organization and two-level management and control， adopting strategic management and control and operation management and control respectively. After putting forward the management and control mode of one copy and multiple elements， this paper elaborates in detail the respective responsibilities and powers of SN company headquarters， secondary industry subgroups and three-level subsidiaries in the management and control mode， and preliminarily designs the implementation steps北京工业大学工商管理硕士学位论文 IV and safeguards of the one copy and multiple elements management and control mode， and puts forward three steps of implementation path and establishment: starting transition period ， deepening integration period and comprehensive integration period. Four forward-looking long-term measures， including strategic planning for parent-subsidiary company development， integration of resources， building cultural soft power of management and control， and strengthening risk identification and prevention ability， are important support for the implementation of the one-book and multi-element management and control model. This paper provides reference suggestions for the improvement of management and control mode after the joint restructuring of SN company. It has direct practical significance for SN company to improve the functions of parent company， improve the corporate governance structure and organizational structure， form a reasonable management and control system of parent and subsidiary company， and improve its comprehensive competitiveness. In addition ， it also has important reference significance for other state-owned enterprises in implementing joint restructuring， how to deal with the improvement of management and control mode and ensure the smooth realization of reform intentions. Keywords ： Enterprise restructuring; Organizational change; Management and control mode; Strategic management目 录 V 目录 摘要.................................................................................................................................I Abstract.........................................................................................................................III 第 1 章 绪论..................................................................................................................1 1.1 研究背景与意义..............................................................................................1 1.1.1 研究背景 ...............................................................................................1 1.1.2 研究意义 ...............................................................................................2 1.2 国内外研究现状 .............................................................................................3 1.2.1 国外研究现状 .......................................................................................3 1.2.2 国内研究现状 .......................................................................................4 1.3 研究内容和方法 .............................................................................................6 1.3.1 研究内容 ...............................................................................................6 1.3.2 研究思路 ...............................................................................................6 1.3.3 研究方法 ...............................................................................................7 第 2 章 相关理论概述..................................................................................................9 2.1 企业内部控制理论 .........................................................................................9 2.2 集团管控模式 ...............................................................................................10 2.2.1 战略管控型 .........................................................................................10 2.2.2 运营管控型 .........................................................................................10 2.2.3 财务管控型 ...............................................................