硕士学位论文-我国航运业母子公司管控模式选择及应用研究.doc

上海海事大学硕士论文 我国航运业母子公司管控模式选择及应用研究 1 摘 要 随着社会的不断进步与发展，现代企业出于降低风险，获取更大经济效益 等目的，不断地通过兼并、收购等方式扩大企业规模和经营范围。母子公司就 是在满足了企业自身规模不断壮大的需求下，在现代企业制度框架下出现的一 个较为普遍的组织结构。由于这种组织结构越来越被广大的企业所运用，随之 而来的课题就是母公司该如何管控旗下子公司，才能确保子公司在战略制定、 经营活动的过程中符合母子公司的整体利益。 我国的航运业经过多年的发展，已初具规模，尤其是像中远、中海、招商 等一批具有国际竞争力的航运集团已在国际航运市场上占据一定的份额。而航 运业高风险、国际化等特征促使航运集团纷纷通过整合、兼并等方式形成了集 航运和陆上产业为一体的大型母子公司。 针对航运业的特点，本文从宏观、中观和微观这三个层次入手，通过外部 环境的不确定性、产业环境、母公司环境、子公司环境和母子公司环境这五个 一级指标和旗下的二级指标，建立了影响我国航运业母子公司管控模式选择的 指标体系。 在运用层次分析法计算出各一级和二级指标的权重后，采用灰色综合评价 法，对本文选用的战略管控、操作管控和财务管控三种模式进行评分，最终找 出适合目标母子公司的管控模式。 在实例分析中，本人选取了我国航运业的龙头中国远洋运输集团总公 司，作为母公司实体，而子公司则选择了刚由孙公司晋升为子公司的中国远洋 运输股份有限公司。由于集团内部股权的调整，使得相应的母子公司管理层次 也随之发生了变化。中远航运的母公司由原来的广州远洋运输公司变为中国远 洋运输集团总公司，利用这个契机，调整管控模式，对原有的管控弊端进行有 效的改善，必将对中远集团和中远航运未来的发展起到至关重要的作用。 本文通过一系列的定性与定量的分析，发现外部环境的不确定性、母公司 的环境及子公司的环境这三个一级指标对中远集团选择母子公司管控模式具有 比较重要的意义。 上海海事大学硕士论文 我国航运业母子公司管控模式选择及应用研究 2 灰色综合评价的结果显示：操作管控型是最适宜本案例的管控模式。在此 基础上，本文对此结果进行了简要的分析和说明，并阐明了母公司在对子公司 进行操作管控的基础上，若要进一步加强为子公司创造价值的功能，仍需要改 进的地方。 关键词：航运业，母子公司，管控模式选择 上海海事大学硕士论文 我国航运业母子公司管控模式选择及应用研究 3 ABSTRACT With the development and progress of the society, to reduce the risk and gain more economic benefits, many companies began to expand their scale s and scopes through the methods of acquirements and so on. To meet with this requirement of development, parenting companies are brought out to become one of the most normal organizational structures under the frame of the model companys system. The issue of how parenting company could manage and control the subsidiary company comes with the popular of this kind of organizational structures. This may make sense to ensure the subsidiary companys strategy and operating actions would keep with the overall benefits of the group. Meanwhile, Chinas shipping companies, such as are developed well after many years construction and some competitive groups have taken over certain market shares in the world shipping market, such as COSCO. Due to the characters of high risk, internationalization and so on, many competitive shipping companies integrate and acquire industries on land to forming large scale parenting-subsidiary company. Considering the characters of shipping industry, the paper creates the indexes system of environments for the uncertainty of externalization, industry, parenting company and subsidiary company from the three environment levels of microscope, middle scope and microscope. This paper uses AHP to evaluate the weights of all the first and second class indexes, and then uses grey comprehensive evaluation to select the most appropriate management and control model from strategy model, operating model and financial model. During the case study, the author chose COSCO as a parenting company and COSCOL as a subsidiary company to test the theory above. COSCOL 上海海事大学硕士论文 我国航运业母子公司管控模式选择及应用研究 4 just became COSCOs subsidiary company a month ago. since the adjustment of interests inside the group, the management level should also change. The parenting company may take advantage of this change to set up a better management and control model to avoid the bad effects. It may be a key point to the future development of COSCO. Via the analysis of qualitative and quantitative, it shows that the uncertainty of external environment, parenting companys environment and subsidiary companys environment are very important to the selection of the management and control model. The result shows that the operating model is the most appropriate for COSCO and COSCOL. The paper not only clarify the result and also offer comments for parenting company to reinforce and improve its capacity of creating the valve for its subsidiary company. Cai Yiwei (Technological Economics ForsgrenSubsidiary Embeddings and Control in the Multinational CorporationJInternational Business Review，October 1996(5)，487508 44 Andersson; Forsgren，HolrnThe strategic impact of external networks：subsidiary 上海海事大学硕士论文 我国航运业母子公司管控模式选择及应用研究 60 performance and competence development in the Multinational corporationJStrategic Management Journal，2002(23)：979996 45 Fredrik N& Briger RImplementing business unit strategies：the role of management control systems，Seandlmavlan Journal of ManagementJ1999(15)，6588 46 Amit，RHand Schoemaker，RJH Strategic Assets and organizational Rent ， Strategic Management JournalJ1993 47 Ansoff，HI1965，Corporate Strategy，New York：MeGraw-Hill 48 Barney，JB ， Types of Competition and the Theory of Strategy：Toward an Integrative Framework ，Academy of Management ReviewJ1986 49 Julian Birkinshaw，Neil Hood and St