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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
1 JIANG Jin-xiang (Shanghai University of Finance and Economics, Shanghai, 200083);On ERP's Influences on Accounting Reform[J];Commercial Research;2004-09
2 LI Shi-hui (School of Business,Central South University,Changsha Hunan 410083,China);Financial Control of Enterprise Group:A Theoretical Analysis Framework[J];The Theory and Practice of Finance and Economics;2007-04
3 PEI Shu-qin,DOU Qing-ju(ShanXi Finance and Tax College,TaiYuan,030024 China);Ideas on the Establishment of Inner Management Control System in Enterprises in China[J];;2004-06
4 YAO Xi,ZHENG Shi-qiao(Xinjiang University of Finance and Economics,Urumchi 830012;Shanghai University of Finance and Economics,Shanghai 200433,China);An Empirical Study of the Factors Affecting the Configuration of Financial Rights within the Enterprise[J];Contemporary Finance & Economics;2009-04
5 LEI Xin-tu1,2(1.Accounting Institute,Zhejiang Forestry University,Hangzhou 311300,China;2.School of Business,Central South University,Changsha 410083,China);Research on Decision-making of Allocation of Finance Rights based on Agency Cost and Financial Synergic Effect[J];East China Economic Management;2007-09
6 PENG Bai-ying(Zhejiang Financial Professional College,Hangzhou 310018,China);Enterprise Structure with Informationization[J];Journal of Harbin University of Commerce(Social Science Edition);2006-05
7 CAI Mei-qun Beijing Tiecheng Construction Supervising Ltd. Co. Beijing 100855. China;On financial management patterns in enterprise group[J];Economy and Management;2004-06
8 MENG Bing(Department of Graduate,Dongbei University of Finance and Economics,Dalian 116025,China);Application of the Controls Lever in Financial Strategy implementation[J];Economy and Management;2007-02
9 WANG Yue-wu(Accounting School,Hunan University,Changsha 410079,China);Sole Financing Body and Multiple Entities of Financing Rights[J];Journal of Jishou University(Natural Sciences Edition);2006-01
10 WANG Yan,LIU Cheng,BAI Jing;The reality choice of the enterprise group's financial control modes[J];Technoeconomics & Management Research;2009-03
Chinese Journal Full-text Database 10 Hits
1 WANG Hong-chang (Anhui College of Finance and Trade, Bangbu, Anhui, 230041, Chian);Internal Governance Enhancement and Establishment of Multi-pole Board of Directors[J];The Theory and Practice of Finance and Economics;2004-04
2 YANG Hai-fen(College of Economics,Sichuan University, Chengdu 610064,China);Developing of Function and Innovating of Systemin Board of Directors——According to the Different Structure of Ownership[J];Journal of Hebei University(Philosophy and Social Science);2005-02
3 HUANG Jian-xin(Hunan Polytechnic University,Zhuzhou 412008,China);A Discussion On Joint-Stock Commercial Bank's Ownership Structure[J];Economy and Management;2006-06
4 TAN Yan-hua,YE Liu-qi(Tongling College,Tongling anhui 244000,China);EVA-based virtual share option and its design[J];Journal of Jilin Teachers Institute of Engineering and Technology;2006-04
5 LI Na~1,LI Hui~2(1.Changchun Taxation college,Changchun Jilin 130117;2.Jilin Information Network Company of Radio and TV,Changchun Jilin 130021,China);A brief discussion on the preference of stock financing of China's listed companies[J];Journal of Jilin Teachers Institute of Engineering and Technology;2006-11
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9 XU Wei~1,HU Dao-yong~2(1.School of Economics & Management,Nanjing University of Technology,Nanjing 210009,China;2.School of Business,Nanjing University,Nanjing 210093,China);Equity Ownership Structure and Corporate Performance:An Empirical Study from the Perspective of Relative Tobin Q[J];Journal of Nanjing Normal University(Social Science Edition);2006-01
10 YANG Da-guang,YAN Li-qiang(NENU,Changchun 130024,China);Researching the Optimization Pattern of Share Ownership in Financial Holding Companies[J];Journal of Ningbo Polytechnic;2007-01
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Chinese Journal Full-text Database 10 Hits
1 Hu Yan & Wang Hui (School of Accounting, Beijing Technology and Business University, Beijing 100037);Research on EVA-oriented Index System and its Application for Performance Evaluation of Top Managers in Chinese State-owned Enterprises——An Analysis on Performance of Top Managers in 17 Listed Companies of Chinese Traditional Medicines[J];Journal of Beijing Technology and Business University(Social Science);2006-05
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