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《Accounting Research》 2003-03
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Organization Design,Management Control System and Property Right Arrangement

Wang Bin & Gao Chen  
Any organization cant stay without management control system.The division into profit organization and not-for-profit organization has no meaning.As to profit organization,its management control system consists of operating control and financial control,with clear difference between them.The establishment of financial control system is more effect than operating control system.Thinking about the financial control system characteristic of enterprise domestic and abroad,we regard that centralized financial control system and related property right arrangement may be the first selection of enterprise group financial control model in China.
【Fund】： 北京工商大学会计学院财务资助
【CateGory Index】： F275.2
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Chinese Journal Full-text Database 10 Hits
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