谈目标管理在企业集团财务控制中的重要性

在企业集团的财务控制体系中,母公司对子公司的财务监控对于子公司的经营管理者来说,是一种外部的强制约束,这对于子公司健康的发展是必要的,但却是不够的,要使子公司的经营人员能够真正地遵守企业集团的各项管理制度,其经营行为符合企业集团的利益,除了组织控制、预算控制、和资金控制这样的反向约束外,还要有一定的正面激励。这种激励作用就可以通过目标管理来获得。本文从研究企业集团建立对子公司深层次的激励机制——目标管理人手,分析在我国的企业集团中实施目标管理的重要性。文章的框架结构是：第一,设置目标的标准;第二,目标的确定;第三,确保目标管理的权威性——签订协议。

Discuss on Importance of Target Management in Financial Control of Conglomerate

In the system of financial control of conglomerate, monitor and control that the parent company does to the subdirectory, is a kind of exterior compulsive control to the manager of subdirectory. It is necessary to make subdirectory develop healthily, but it's insufficient. In order to make the mangers of subdirectory can comply with all the managerial system of conglomerate really, and make their management accord with the benefit of conglomerate, it is necessary to have some obverse motivation, but structure control & budget control and fund control which is the reverse restriction. The effect of motivation can gain from target management. The text starts with studying conglomerate how to found motivation mechanism aiming for subdirectory-target management, then analyzes the importance of carrying out target management of conglomerate in our country. The structure of text is that: the first is the standard of target. The second is determining the target. The third is insuring the authority of target management signing agreement.The text omtrpdices the supervision office should perform the supervision and management task along with how to do it appropriately,during the course of construction project from start to completion,according as "The construction project quality administration ordinance" and function of govenment administration.