摘要：母子公司是企业发展到一定程度后出现的一种典型的企业关系。母子公司不管在发达国家还是在我国都成为经济发展中最重要的推动主体，也是最具全球竞争力的一种企业类型。由于我国企业集团的快速成长，迫切需要深入研究我国母子公司管理控制的模式、手段，探寻优化对策。从理论上探讨相关理论对母子公司的界定、管理控制模式、手段的作用及重要性。以京圣农业为实例研究母子公司管理控制模式的选择，重点探讨管理控制手段中的战略控制、权限控制、财务控制、人力资源控制、考核控制、信息控制在京圣农业母子公司管理上实践，指出管理控制手段在实践中存在的不足，依据京圣农业实际情况提出控制手段的优化方案。通过对京圣农业母子公司管理在管理控制模式、手段总结，对企业有效地实施母子公司管理控制有一定的启示。
关键词：母子公司；管理模式；控制手段
Abstract：After the parent and subsidiary companies is the enterprise development certain extent, appears one kind of typical business connection. No matter mother and child company in developed country becomes in the economic development in our country the most important main body, is also most has the global competitive power one kind of enterprise type. As a result of our country enterprise group's fast growth, the urgent need deep research our country parent and subsidiary companies management control's pattern, the method, inquire about the optimized countermeasure. Theoretically discussion correlation theories to parent and subsidiary companies' limits, supervisory control pattern, method function and importance. Take the Jingsheng agriculture as the case study parent and subsidiary companies management control model's choice, in the key discussion supervisory control method's strategic control, the jurisdiction control, the fiscal control, the human resources control, the inspection control, the message control practices in the Beijing Saint agriculture mother and child corporate management, pointed out the supervisory control method exists in reality the insufficiency, proposes the control method optimization plan based on the Jingsheng agriculture actual situation. Through to the Jingsheng agriculture parent and subsidiary companies management in the supervisory control pattern, the method summarizes, implements the parent and subsidiary companies management control to the enterprise to have certain enlightenment effectively.
Key word:Parent and subsidiary companies; Management pattern; Control method Powered
