水晓丽 目 录
一、 集团公司管控模式比较 （一）财务管控型 （二）战略管控型 （三）运营管控型 二、 集团现状分析 （一）现有业务介绍 （二）现有管控模式 （三）公司总体战略 三、案例分析：华润 四、集团管控模式选择
（一）影响管控模式选择的因素分析 （二）异地管控模式匹配模型
五、管控模式执行过程中应注意的问题 （一） 总部功能定位 （二） 人力资源管控
（三） 跨地域业务实行财务一体化管理 （四） 异地用工中的法律风险控制 六、 结语
conferences, learned superiors policies; reports, you can learn to deal with problems, art, just wanted to learn, to learn at any time. To continuously expand the scope of the study. The complexity and comprehensiveness of our work, decided to not only do we want to be \"professionals\different areas of knowledge. Mastery of knowledge not only to have knowledge to rational analysis. This on requirements we, not only to learning national of route, and approach, and policy, also to learning national of legal, and regulations; not only to with political theory armed mind, also to with economic theory guide work; not only to read history, also to read history; not only to absorption SM of mirror, also to gets is of road; not only to from local learn, also to to outside learn; not only to to books learn, also to field study learn. Therefore, I would encourage you, and more to the outside world when I have time to take a look at, take a stroll, outside developments, learn other people's development approach, and then come back to guide our work. Second, we must think. \"Learning without thought to overshadow, thinking without learning is perilous.\" We want to foster the character of advancing with the times, forge ahead, often reflect themselves in adapting to the new situation on whether there are delays, have anything to fear in the reform and innovation, whether in terms of accelerating the development of a relaxation, keep promising State of mind. In order to do investigations, investigations is the road to heaven, God disposes of the base. To wants to real heard truth, and justice to truth, and get truth, received effectiveness, on must in-depth actual, and outreach, and in-depth masses, worship masses for Division, and masses heart, with masses with discussion everyone care of problem, listening they of calls, understand they of mood, feel they of suffering, summary they of experience, concentrated they of wisdom, especially on masses mosthope, and most urgent, and most worries, and most complained of hot, and difficulties and focus problem, more to active research, caught not put. Dare to innovate, in our work, often remain \"the old way doesn't work, the new approach would not\" situation, the reason, the key is that many people know that copying other people's ideas, mechanically, using someone else's old ways. To change this predicament, requires us to break the shackles of traditional concepts to overcome conservative, conformist, good at finding new problems and to accept new things, summarize new experience, new ideas, developing new programmes and Maverick, a new approach to solve problems, speed up development. Especially in implemnt superior policy spirit of process in the, both implementation, and cannot mechanically, to to extraordinary of courage and develop enterprising of spirit, put flexibility and principle combined up, put superior of spirit and local reality combined up, Yong conspiracy to breakthrough of policy, and exercise innovation of lift, developed out development works of, and grass-roots welcomes ofdifficult, not hating; blueprints, not rhetoric; words and simple, but full of love, truth, passion, entrepreneurial passion. Take this opportunity, my inspirational quotes Li Dazhao's classic \"iron specialise in uplifting blend with the article\" gave everyone, with a view on how to do well under the new situation of township and village leaders inspire and help, and also share with you. A good play to create iron shoulders strong arms, to assume the burden be passed; only specific qualities, will it be possible in specific areas to create a world. In my view, village chiefs in the new situation, we must first have five basic quality. One ambition is to pioneer. \"Who is handsome.\" People only high-minded can stimulate the flow of momentum to become brave and persistent, become quiet and powerful. Township and village party \"leaders\hin their respective jurisdictions, political stability and economic and social development issues, decisions and orientation depends to a large extentbecause of your. Everybody in village chiefs and the positions, both the trust of the masses, the Organization's trust, more ability to you, fully affirmed the moral and other qualities. Therefore, we must always maintain the historical mission and social responsibility, and our ideal tree rooted in the hard work of the soil, with indomitable spirit, indomitable courage to open up a new situation of villages and towns. To have a feeling of closeness to the second. \"The people and country.\" Our business foundation in the people's blood in the people power people. Advanced decisions of the party cadres to the feelings of the people is an eternal theme. Fan Zhong-yan, called \"first, and enjoy comfort about others\Banqiao's also wrote a \"Ya Chai lay listening to the rustling of bamboo, the suspect is suffering. Cao County officials, little my, a total turn off. \"Old of feudal official even has so feelings, alone we is to\" serving \"for purposes of people servant does? we more should always hold with on people of deep feelings, heart Department masses of leading visited tea, care masses of emotions thoughts complained, always insisted put masses of interests put in first, consciously from itself do up, from small do up, from masses most care, and most directly, and most reality of interests problem grabbed, real do love for people by Department, and right for people by with, and Lee for people by conspiracy to. Three with the fame of mind. \"Non-indifferent not insist your dream, without serenity not go far.\" Ascension to fame is morality, is the sublimation of the soul. As ownship and village, be sure to maintain a normal state of mind, establish a correct viewpoint on power, position and values and Outlook, as fame is light like water, depending ... 50 km, also red and like hundreds of thousands of the KMT military combat, but he went on to collect a variety of newspapers and magazines, and then race against time to pore over. As long as the study of mind, it is not necessary to come to the library, workshops, into the villages, people learned farming techniques, problem-solving methods, participation in 摘要：根据集团的“走出去战略”和集团中长期战略规划，集团的公司规模势必越来越大，异地子公司也越来越多，跨地区程度越来越高，未来还将开发国际业务，投资控股关系也越复杂，选择合适有效的经营管理模式将是集团扩张发展过程中最大的挑战。本文主要通过综合比较集团化企业发展过程中常见的三种管控模式，从而分析建议集团今后集团化发展异地管控模式。
集团（以下简称“集团”）注册资本1亿元，总资产47.14亿元，下属成员公司9家，人员4038名，涉足酒店、高尔夫、景区、游艇游轮、文化休闲和健康养生六大产业。毫无疑问，集团未来的发展势必朝着集团化方向，集团型企业相对于单体企业来说，有利于发挥协同效应，挖掘各业务板块的战略运营潜力，在不同专业和地域间更好的配置资源，并通过利用集团资源控制及规模化的整体优势，有效抵御经营风险。
根据集团的“走出去战略”和集团中长期战略规划，集团的公司规模势必越来越大，异地子公司也越来越多，跨地区程度越来越高，未来还将开发国际业务，投资控股关系也越复杂。选择合适有效的经营管理模式将是集团扩张发展过程中最大的挑战。因为集团化管理的核心是确立集团管理总部与下属公司的责权分工，通过对管理总部的功能定位和职能
conferences, learned superiors policies; reports, you can learn to deal with problems, art, just wanted to learn, to learn at any time. To continuously expand the scope of the study. The complexity and comprehensiveness of our work, decided to not only do we want to be \"professionals\n different areas of knowledge. Mastery of knowledge not only to have knowledge to rational analysis. This on requirements we, not only to learning national of route, and approach, and policy, also to learning national of legal, and regulations; not only to with political theory armed mind, also to with economic theory guide work; not only to read history, also to read history; not only to absorption SM of mirror, also to gets is of road; not only to from local learn, also to to outside learn; not only to to books learn, also to field study learn. Therefore, I would encourage you, and more to the outside world when I have time to take a look at, take a stroll, outside developments, learn other people's development approach, and then come back to guide our work. Second, we must think. \"Learning without thought to overshadow, thinking without learning is perilous.\" We want to foster the character of advancing with the times, forge ahead, often reflect themselves in adapting to the new situation on whether there are delays, have anything to fear in the reform and innovation, whether in terms of accelerating the development of a relaxation, keep promising State of mind. In order to do investigations, investigations is the road to heaven, God disposes of the base. To wants to real heard truth, and justice to truth, and get truth, received effectiveness, on must in-depth actual, and outreach, and in-depth masses, worship masses for Division, and masses heart, with masses with discussion everyone care of problem, listening they of calls, understand they of mood, feel they of suffering, summary they of experience, concentrated they of wisdom, especially on masses most hope, and most urgent, and most worries, and most complained of hot, and difficulties and focus problem, more to active research, caught not put. Dare to innovate, in our work, often remain \"the old way doesn't work, the new approach would not\" situation, the reason, the key is that many people know that copying other people's ideas, mechanically, using someone else's old ways. To change this predicament, requires us to break the shackles of traditional concepts to overcome conservative, conformist, good at finding new problems and to ccept new things, summarize new experience, new ideas, developing new programmes and Maverick, a new approach to solve problems, speed up development. Especially in implement superior policy spirit of process in the, both implementation, and cannot mechanically, to to extraordinary of courage and develop enterprising of spirit, put flexibility and principle combined up, put superior of spirit and local reality combined up, Yong conspiracy to
breakthrough of policy, and exercise innovation of lift, developed out development works of, and grass-roots welcomes of2
difficult, not hating; blueprints, not rhetoric; words and simple, but full of love, truth, passion, entrepreneurial passion. Take this opportunity, my inspirational quotes Li Dazhao's classic \"iron specialise in uplifting blend with the article\" gave everyone, with a view on how to do well under the new situation of township and village leaders inspire and help, and also share with you. A good play to create iron shoulders strong arms, to assume the burden be passed; only specific qualities, will it be possible in specific areas to create a world. In my view, village chiefs in the new situation, we must first have five basic quality. One ambition is to pioneer. \"Who is handsome.\" People only high-minded can stimulate the flow of momentum to become brave and persistent, become quiet and powerful. Township and village party \"leaders\hin their respective jurisdictions, political stability and economic and social development issues, decisions and orientation depends to a large extentbecause of your. Everybody in village chiefs and the positions, both the trust of the masses, the Organization's trust, more ability to you, fully affirmed the moral and other qualities. Therefore, we must always maintain the historical mission and social responsibility, and our ideal tree rooted in the hard work of the soil, with indomitable spirit, indomitable courage to open up a new situation of villages and towns. To have a feeling of closeness to the second. \"The people and country.\" Our business foundation in the people's blood in the people power people. Advanced decisions of the party cadres to the feelings of the people is an eternal theme. Fan Zhong-yan, called \"first, and enjoy comfort about others\Banqiao's also wrote a \"Ya Chai lay listening to the rustling of bamboo, the suspect is suffering. Cao County officials, little my, a total turn off. \"Old of feudal official even has so feelings, alone we is to\" serving \"for purposes of people servant does? we more should always hold with on people of deep feelings, heart Department masses of leading visited tea, care masses of emotions thoughts complained, always insisted put masses of interests put in first, consciously from itself do up, from small do up, from masses most care, and most directly, and most reality of interests problem grabbed, real do love for people by Department, and right for people by with, and Lee for people by conspiracy to. Three with the fame of mind. \"Non-indifferent not insist your dream, without serenity not go far.\" Ascension to fame is morality, is the sublimation of the soul. As ownship and village, be sure to maintain a normal state of mind, establish a correct viewpoint on power, position and values and Outlook, as fame is light like water, depending ... 50 km, also red and like hundreds of thousands of the KMT military combat, but he went on to collect a variety of newspapers and magazines, and then race against time to pore over. As long as the study of mind, it is not necessary to come to the library, workshops, into the villages, people learned farming techniques, problem-solving methods, participation in 共享来推动集团业务战略的实施。
一、 集团公司管控模式比较
全球解决专业化或多元化集团管理的主要途径都是采取母子公司管控模式，该模式是指大型公司总部或者高层，对下属企业或部门采用的分层级，分条线的管理方式，这种方式是为了更好的适应集团型、多元化，跨地域，当地化决策的管理需求。。根据集团总部的集、分权程度不同而划分，目前比较流行的并在理论上已趋于成熟的主要有三种集团管控模式，分别是“财务管控型”、“战略管控型”和“运营管控型”三种管控模式。 （一）财务管控型
采用财务控制型管控模式的集团企业，其总部作为投资决策中心，以追求资本价值最大化为目标，管理方式以财务指标考核、控制为主。其主要的特点是集团主要关注财务目标（如利润、资本回报率、资本应用率等）的实现。母公司只负责集团的财务和资产的运营及规划、投资决策和实施监控，以及对外部企业的收购、兼并工作。下属单位每年会被给定各自的财务目标，母公司最为关注的往往只是下属单位的盈利情况和自身投资的回报、资金的收益，而对子公司的生产经营不予过问，它们只要达成财务目标就可以。在实行这种管控模式的集团中，各下属单位业务的相关性可以很
conferences, learned superiors policies; reports, you can learn to deal with problems, art, just wanted to learn, to learn at any time. To continuously expand the scope of the study. The complexity and comprehensiveness of our work, decided to not only do we want to be \"professionals\n different areas of knowledge. Mastery of knowledge not only to have knowledge to rational analysis. This on requirements we, not only to learning national of route, and approach, and policy, also to learning national of legal, and regulations; not only to with political theory armed mind, also to with economic theory guide work; not only to read history, also to read history; not only to absorption SM of mirror, also to gets is of road; not only to from local learn, also to to outside learn; not only to to books learn, also to field study learn. Therefore, I would encourage you, and more to the outside world when I have time to take a look at, take a stroll, outside developments, learn other people's development approach, and then come back to guide our work. Second, we must think. \"Learning without thought to overshadow, thinking without learning is perilous.\" We want to foster the character of advancing with the times, forge ahead, often reflect themselves in adapting to the new situation on whether there are delays, have anything to fear in the reform and innovation, whether in terms of accelerating the development of a relaxation, keep promising State of mind. In order to do investigations, investigations is the road to heaven, God disposes of the base. To wants to real heard truth, and justice to truth, and get truth, received effectiveness, on must in-depth actual, and outreach, and in-depth masses, worship masses for Division, and masses heart, with masses with discussion everyone care of problem, listening they of calls, understand they of mood, feel they of suffering, summary they of experience, concentrated they of wisdom, especially on masses most hope, and most urgent, and most worries, and most complained of hot, and difficulties and focus problem, more to active research, caught not put. Dare to innovate, in our work, often remain \"the old way doesn't work, the new approach would not\" situation, the reason, the key is that many people know that copying other people's ideas, mechanically, using someone else's old ways. To change this predicament, requires us to break the shackles of traditional concepts to overcome conservative, conformist, good at finding new problems and to ccept new things, summarize new experience, new ideas, developing new programmes and Maverick, a new approach to solve problems, speed up development. Especially in implement superior policy spirit of process in the, both implementation, and cannot mechanically, to to extraordinary of courage and develop enterprising of spirit, put flexibility and principle combined up, put superior of spirit and local reality combined up, Yong conspiracy to
breakthrough of policy, and exercise innovation of lift, developed out development works of, and grass-roots welcomes of18
difficult, not hating; blueprints, not rhetoric; words and simple, but full of love, truth, passion, entrepreneurial passion. Take this opportunity, my inspirational quotes Li Dazhao's classic \"iron specialise in uplifting blend with the article\" gave everyone, with a view on how to do well under the new situation of township and village leaders inspire and help, and also share with you. A good play to create iron shoulders strong arms, to assume the burden be passed; only specific qualities, will it be possible in specific areas to create a world. In my view, village chiefs in the new situation, we must first have five basic quality. One ambition is to pioneer. \"Who is handsome.\" People only high-minded can stimulate the flow of momentum to become brave and persistent, become quiet and powerful. Township and village party \"leaders\hin their respective jurisdictions, political stability and economic and social development issues, decisions and orientation depends to a large extentbecause of your. Everybody in village chiefs and the positions, both the trust of the masses, the Organization's trust, more ability to you, fully affirmed the moral and other qualities. Therefore, we must always maintain the historical mission and social responsibility, and our ideal tree rooted in the hard work of the soil, with indomitable spirit, indomitable courage to open up a new situation of villages and towns. To have a feeling of closeness to the second. \"The people and country.\" Our business foundation in the people's blood in the people power people. Advanced decisions of the party cadres to the feelings of the people is an eternal theme. Fan Zhong-yan, called \"first, and enjoy comfort about others\Banqiao's also wrote a \"Ya Chai lay listening to the rustling of bamboo, the suspect is suffering. Cao County officials, little my, a total turn off. \"Old of feudal official even has so feelings, alone we is to\" serving \"for purposes of people servant does? we more should always hold with on people of deep feelings, heart Department masses of leading visited tea, care masses of emotions thoughts complained, always insisted put masses of interests put in first, consciously from itself do up, from small do up, from masses most care, and most directly, and most reality of interests problem grabbed, real do love for people by Department, and right for people by with, and Lee for people by conspiracy to. Three with the fame of mind. \"Non-indifferent not insist your dream, without serenity not go far.\" Ascension to fame is morality, is the sublimation of the soul. As ownship and village, be sure to maintain a normal state of mind, establish a correct viewpoint on power, position and values and Outlook, as fame is light like water, depending ... 50 km, also red and like hundreds of thousands of the KMT military combat, but he went on to collect a variety of newspapers and magazines, and then race against time to pore over. As long as the study of mind, it is not necessary to come to the library, workshops, into the villages, people learned farming techniques, problem-solving methods, participation in 小。
（二）战略管控型
集团的核心功能为资产管理和战略协调功能。对于采用战略控制型管控模式的集团企业而言，其总部作为战略决策和投资决策中心，以追求集团企业总体战略控制和协同效应的培育为目标，管理方式通过战略规划和业务计划体系进行管理。母公司除了在资产上对下属单位进行控制外，还负责集团的财务、资产运营和集团整体的战略规划，例如对下属单位的战略发展规划、企业资产运用、全面预算划拨、企业绩效管理和统一技术开发等。各下属单位同时也要制定自己的业务战略规划，并提出达成规划目标所需投入的资源预算。总部负责审批下属企业的计划并给予有附加价值的建议，批准其预算，再交由下属企业执行。母公司对下属单位的管理主要通过年度报告或者季度报告的形式来表现。 （三）运营管控型
采用运营管控模式的集团企业，其总部作为经营决策中心和生产指标管理中心，以对企业资源的集中控制和管理，追求企业经营活动的统一和优化为目标，直接管理集团的生产经营活动（或具体业务），总部从战略规划制定到实施几乎什么都管。为了保证战略的实施和目标的达成，集团的各种职能管理非常深入。主要特征是经常性地对下属单位同类管理领域的组织协调和集中化处理，例如在财务、营销、研
conferences, learned superiors policies; reports, you can learn to deal with problems, art, just wanted to learn, to learn at any time. To continuously expand the scope of the study. The complexity and comprehensiveness of our work, decided to not only do we want to be \"professionals\n different areas of knowledge. Mastery of knowledge not only to have knowledge to rational analysis. This on requirements we, not only to learning national of route, and approach, and policy, also to learning national of legal, and regulations; not only to with political theory armed mind, also to with economic theory guide work; not only to read history, also to read history; not only to absorption SM of mirror, also to gets is of road; not only to from local learn, also to to outside learn; not only to to books learn, also to field study learn. Therefore, I would encourage you, and more to the outside world when I have time to take a look at, take a stroll, outside developments, learn other people's development approach, and then come back to guide our work. Second, we must think. \"Learning without thought to overshadow, thinking without learning is perilous.\" We want to foster the character of advancing with the times, forge ahead, often reflect themselves in adapting to the new situation on whether there are delays, have anything to fear in the reform and innovation, whether in terms of accelerating the development of a relaxation, keep promising State of mind. In order to do investigations, investigations is the road to heaven, God disposes of the base. To wants to real heard truth, and justice to truth, and get truth, received effectiveness, on must in-depth actual, and outreach, and in-depth masses, worship masses for Division, and masses heart, with masses with discussion everyone care of problem, listening they of calls, understand they of mood, feel they of suffering, summary they of experience, concentrated they of wisdom, especially on masses most hope, and most urgent, and most worries, and most complained of hot, and difficulties and focus problem, more to active research, caught not put. Dare to innovate, in our work, often remain \"the old way doesn't work, the new approach would not\" situation, the reason, the key is that many people know that copying other people's ideas, mechanically, using someone else's old ways. To change this predicament, requires us to break the shackles of traditional concepts to overcome conservative, conformist, good at finding new problems and to ccept new things, summarize new experience, new ideas, developing new programmes and Maverick, a new approach to solve problems, speed up development. Especially in implement superior policy spirit of process in the, both implementation, and cannot mechanically, to to extraordinary of courage and develop enterprising of spirit, put flexibility and principle combined up, put superior of spirit and local reality combined up, Yong conspiracy to
breakthrough of policy, and exercise innovation of lift, developed out development works of, and grass-roots welcomes of2
difficult, not hating; blueprints, not rhetoric; words and simple, but full of love, truth, passion, entrepreneurial passion. Take this opportunity, my inspirational quotes Li Dazhao's classic \"iron specialise in uplifting blend with the article\" gave everyone, with a view on how to do well under the new situation of township and village leaders inspire and help, and also share with you. A good play to create iron shoulders strong arms, to assume the burden be passed; only specific qualities, will it be possible in specific areas to create a world. In my view, village chiefs in the new situation, we must first have five basic quality. One ambition is to pioneer. \"Who is handsome.\" People only high-minded can stimulate the flow of momentum to become brave and persistent, become quiet and powerful. Township and village party \"leaders\hin their respective jurisdictions, political stability and economic and social development issues, decisions and orientation depends to a large extentbecause of your. Everybody in village chiefs and the positions, both the trust of the masses, the Organization's trust, more ability to you, fully affirmed the moral and other qualities. Therefore, we must always maintain the historical mission and social responsibility, and our ideal tree rooted in the hard work of the soil, with indomitable spirit, indomitable courage to open up a new situation of villages and towns. To have a feeling of closeness to the second. \"The people and country.\" Our business foundation in the people's blood in the people power people. Advanced decisions of the party cadres to the feelings of the people is an eternal theme. Fan Zhong-yan, called \"first, and enjoy comfort about others\Banqiao's also wrote a \"Ya Chai lay listening to the rustling of bamboo, the suspect is suffering. Cao County officials, little my, a total turn off. \"Old of feudal official even has so feelings, alone we is to\" serving \"for purposes of people servant does? we more should always hold with on people of deep feelings, heart Department masses of leading visited tea, care masses of emotions thoughts complained, always insisted put masses of interests put in first, consciously from itself do up, from small do up, from masses most care, and most directly, and most reality of interests problem grabbed, real do love for people by Department, and right for people by with, and Lee for people by conspiracy to. Three with the fame of mind. \"Non-indifferent not insist your dream, without serenity not go far.\" Ascension to fame is morality, is the sublimation of the soul. As ownship and village, be sure to maintain a normal state of mind, establish a correct viewpoint on power, position and values and Outlook, as fame is light like water, depending ... 50 km, also red and like hundreds of thousands of the KMT military combat, but he went on to collect a variety of newspapers and magazines, and then race against time to pore over. As long as the study of mind, it is not necessary to come to the library, workshops, into the villages, people learned farming techniques, problem-solving methods, participation in 发、市场等方面。如人事管理不仅负责全集团的人事制度的制定，而且负责管理各下属单位二级管理团队及业务骨干人员的选拔、任免。在实行这种管控模式的集团中，为了保证总部能够正确决策并能应付解决各种问题，总部的职能人员的人数会很多，规模会很庞大。此种管控模式要求各下属企业业务的相关性要很高。
可见，这三种管控模式各具特点：运营控制型和财务控制型是集权和分权的两个极端，战略管控型则处于中间状态。有的企业从自己的实际情况出发，为了便于管控，将处于中间状态的战略管控型进一步细划为“战略实施型”和“战略指导型”，前者偏重于集权而后者偏重于分权。从定义中可以看出，这三种主要的管控模式各有特点，表1对此进行了具体的分析和比较。
表1 三种企业管控模式综合比较
业务特点 财务控制性 战略控制性 运营控制性 多个非相关的业二至三个甚至多个相单一或基本业务系务 互关联的业务 统 战略管理 以收购、投资/撤资决制定集团战略远景和具体战略制定和实策为主，注重资本市场方向以指导下属单位施 反应 运作，审核下属公司战略并分配资源 业务介入 基本不介入，强调财务管理战略方针和战略具体经营决策和经conferences, learned superiors policies; reports, you can learn to deal with problems, art, just wanted to learn, to learn at any time. To continuously expand the scope of the study. The complexity and comprehensiveness of our work, decided to not only do we want to be \"professionals\n different areas of knowledge. Mastery of knowledge not only to have knowledge to rational analysis. This on requirements we, not only to learning national of route, and approach, and policy, also to learning national of legal, and regulations; not only to with political theory armed mind, also to with economic theory guide work; not only to read history, also to read history; not only to absorption SM of mirror, also to gets is of road; not only to from local learn, also to to outside learn; not only to to books learn, also to field study learn. Therefore, I would encourage you, and more to the outside world when I have time to take a look at, take a stroll, outside developments, learn other people's development approach, and then come back to guide our work. Second, we must think. \"Learning without thought to overshadow, thinking without learning is perilous.\" We want to foster the character of advancing with the times, forge ahead, often reflect themselves in adapting to the new situation on whether there are delays, have anything to fear in the reform and innovation, whether in terms of accelerating the development of a relaxation, keep promising State of mind. In order to do investigations, investigations is the road to heaven, God disposes of the base. To wants to real heard truth, and justice to truth, and get truth, received effectiveness, on must in-depth actual, and outreach, and in-depth masses, worship masses for Division, and masses heart, with masses with discussion everyone care of problem, listening they of calls, understand they of mood, feel they of suffering, summary they of experience, concentrated they of wisdom, especially on masses most hope, and most urgent, and most worries, and most complained of hot, and difficulties and focus problem, more to active research, caught not put. Dare to innovate, in our work, often remain \"the old way doesn't work, the new approach would not\" situation, the reason, the key is that many people know that copying other people's ideas, mechanically, using someone else's old ways. To change this predicament, requires us to break the shackles of traditional concepts to overcome conservative, conformist, good at finding new problems and to ccept new things, summarize new experience, new ideas, developing new programmes and Maverick, a new approach to solve problems, speed up development. Especially in implement superior policy spirit of process in the, both implementation, and cannot mechanically, to to extraordinary of courage and develop enterprising of spirit, put flexibility and principle combined up, put superior of spirit and local reality combined up, Yong conspiracy to
breakthrough of policy, and exercise innovation of lift, developed out development works of, and grass-roots welcomes of18
difficult, not hating; blueprints, not rhetoric; words and simple, but full of love, truth, passion, entrepreneurial passion. Take this opportunity, my inspirational quotes Li Dazhao's classic \"iron specialise in uplifting blend with the article\" gave everyone, with a view on how to do well under the new situation of township and village leaders inspire and help, and also share with you. A good play to create iron shoulders strong arms, to assume the burden be passed; only specific qualities, will it be possible in specific areas to create a world. In my view, village chiefs in the new situation, we must first have five basic quality. One ambition is to pioneer. \"Who is handsome.\" People only high-minded can stimulate the flow of momentum to become brave and persistent, become quiet and powerful. Township and village party \"leaders\hin their respective jurisdictions, political stability and economic and social development issues, decisions and orientation depends to a large extentbecause of your. Everybody in village chiefs and the positions, both the trust of the masses, the Organization's trust, more ability to you, fully affirmed the moral and other qualities. Therefore, we must always maintain the historical mission and social responsibility, and our ideal tree rooted in the hard work of the soil, with indomitable spirit, indomitable courage to open up a new situation of villages and towns. To have a feeling of closeness to the second. \"The people and country.\" Our business foundation in the people's blood in the people power people. Advanced decisions of the party cadres to the feelings of the people is an eternal theme. Fan Zhong-yan, called \"first, and enjoy comfort about others\Banqiao's also wrote a \"Ya Chai lay listening to the rustling of bamboo, the suspect is suffering. Cao County officials, little my, a total turn off. \"Old of feudal official even has so feelings, alone we is to\" serving \"for purposes of people servant does? we more should always hold with on people of deep feelings, heart Department masses of leading visited tea, care masses of emotions thoughts complained, always insisted put masses of interests put in first, consciously from itself do up, from small do up, from masses most care, and most directly, and most reality of interests problem grabbed, real do love for people by Department, and right for people by with, and Lee for people by conspiracy to. Three with the fame of mind. \"Non-indifferent not insist your dream, without serenity not go far.\" Ascension to fame is morality, is the sublimation of the soul. As ownship and village, be sure to maintain a normal state of mind, establish a correct viewpoint on power, position and values and Outlook, as fame is light like water, depending ... 50 km, also red and like hundreds of thousands of the KMT military combat, but he went on to collect a variety of newspapers and magazines, and then race against time to pore over. As long as the study of mind, it is not necessary to come to the library, workshops, into the villages, people learned farming techniques, problem-solving methods, participation in 绩效的实现 实施计划，以及中长期营活动 财务指标的实现 人事管理 仅管理高层管理人员 管理最高行政管理人管理具体的招聘、培员，制定和协调重要的训、评级和薪酬等 人事 业绩管理 监控关键的财务指标 监控经营计划的关键详细审阅所有财务举措实施及最终结果，和经营表现 监控关键的财务指标 应用行业 多种完全不相关产业相关产业领域的发展 的投资运作 单一产业领域的运作
二、 集团现状分析 （一）现有业务介绍
集团是海航国际旅游岛开发建设（集团）有限公司控股（90%股份）的下属子公司，公司目前注册资本1亿元，总资产47.14亿元，经营范围包括：酒店管理服务；建筑材料、家用电器、电子产品、通信设备的销售；旅游项目投资；餐饮管理、会务服务及其他相关配套服务。2011年下属管理公司预计营业收入合计3.22亿元，2012年下管管理公司预算收入合计8.50亿元。
集团目前下属管理9家酒店，拥有酒店、景区、高尔夫、游艇游轮、文化休闲、健康养生六大产业格局，占据着旅游
conferences, learned superiors policies; reports, you can learn to deal with problems, art, just wanted to learn, to learn at any time. To continuously expand the scope of the study. The complexity and comprehensiveness of our work, decided to not only do we want to be \"professionals\n different areas of knowledge. Mastery of knowledge not only to have knowledge to rational analysis. This on requirements we, not only to learning national of route, and approach, and policy, also to learning national of legal, and regulations; not only to with political theory armed mind, also to with economic theory guide work; not only to read history, also to read history; not only to absorption SM of mirror, also to gets is of road; not only to from local learn, also to to outside learn; not only to to books learn, also to field study learn. Therefore, I would encourage you, and more to the outside world when I have time to take a look at, take a stroll, outside developments, learn other people's development approach, and then come back to guide our work. Second, we must think. \"Learning without thought to overshadow, thinking without learning is perilous.\" We want to foster the character of advancing with the times, forge ahead, often reflect themselves in adapting to the new situation on whether there are delays, have anything to fear in the reform and innovation, whether in terms of accelerating the development of a relaxation, keep promising State of mind. In order to do investigations, investigations is the road to heaven, God disposes of the base. To wants to real heard truth, and justice to truth, and get truth, received effectiveness, on must in-depth actual, and outreach, and in-depth masses, worship masses for Division, and masses heart, with masses with discussion everyone care of problem, listening they of calls, understand they of mood, feel they of suffering, summary they of experience, concentrated they of wisdom, especially on masses most hope, and most urgent, and most worries, and most complained of hot, and difficulties and focus problem, more to active research, caught not put. Dare to innovate, in our work, often remain \"the old way doesn't work, the new approach would not\" situation, the reason, the key is that many people know that copying other people's ideas, mechanically, using someone else's old ways. To change this predicament, requires us to break the shackles of traditional concepts to overcome conservative, conformist, good at finding new problems and to ccept new things, summarize new experience, new ideas, developing new programmes and Maverick, a new approach to solve problems, speed up development. Especially in implement superior policy spirit of process in the, both implementation, and cannot mechanically, to to extraordinary of courage and develop enterprising of spirit, put flexibility and principle combined up, put superior of spirit and local reality combined up, Yong conspiracy to
breakthrough of policy, and exercise innovation of lift, developed out development works of, and grass-roots welcomes of2
difficult, not hating; blueprints, not rhetoric; words and simple, but full of love, truth, passion, entrepreneurial passion. Take this opportunity, my inspirational quotes Li Dazhao's classic \"iron specialise in uplifting blend with the article\" gave everyone, with a view on how to do well under the new situation of township and village leaders inspire and help, and also share with you. A good play to create iron shoulders strong arms, to assume the burden be passed; only specific qualities, will it be possible in specific areas to create a world. In my view, village chiefs in the new situation, we must first have five basic quality. One ambition is to pioneer. \"Who is handsome.\" People only high-minded can stimulate the flow of momentum to become brave and persistent, become quiet and powerful. Township and village party \"leaders\hin their respective jurisdictions, political stability and economic and social development issues, decisions and orientation depends to a large extentbecause of your. Everybody in village chiefs and the positions, both the trust of the masses, the Organization's trust, more ability to you, fully affirmed the moral and other qualities. Therefore, we must always maintain the historical mission and social responsibility, and our ideal tree rooted in the hard work of the soil, with indomitable spirit, indomitable courage to open up a new situation of villages and towns. To have a feeling of closeness to the second. \"The people and country.\" Our business foundation in the people's blood in the people power people. Advanced decisions of the party cadres to the feelings of the people is an eternal theme. Fan Zhong-yan, called \"first, and enjoy comfort about others\Banqiao's also wrote a \"Ya Chai lay listening to the rustling of bamboo, the suspect is suffering. Cao County officials, little my, a total turn off. \"Old of feudal official even has so feelings, alone we is to\" serving \"for purposes of people servant does? we more should always hold with on people of deep feelings, heart Department masses of leading visited tea, care masses of emotions thoughts complained, always insisted put masses of interests put in first, consciously from itself do up, from small do up, from masses most care, and most directly, and most reality of interests problem grabbed, real do love for people by Department, and right for people by with, and Lee for people by conspiracy to. Three with the fame of mind. \"Non-indifferent not insist your dream, without serenity not go far.\" Ascension to fame is morality, is the sublimation of the soul. As ownship and village, be sure to maintain a normal state of mind, establish a correct viewpoint on power, position and values and Outlook, as fame is light like water, depending ... 50 km, also red and like hundreds of thousands of the KMT military combat, but he went on to collect a variety of newspapers and magazines, and then race against time to pore over. As long as the study of mind, it is not necessary to come to the library, workshops, into the villages, people learned farming techniques, problem-solving methods, participation in 行业的重要环节。
（二）现有管控模式
目前集团对下属子公司的管控模式主要是以集权型的财务管控为主，财务指标是衡量成员公司业绩的主要指标。具体表现为:总部通过财务指标对下属子公司进行管理考核；总部最关注的是投资回报，追求价值最大化；总部仅仅在财务和人力资源进行管控。下属各个子公司、分公司组织财务人员,设立的会计账簿,进行会计核算,并在会计期末结账后向其上级单位集团报送书面报表。总部最后在会计期末经过合并报表,得出整个集团的经营状况。
对于多产业跨地域经营集团来说，这种传统管理模式有一定的可取之处，但也存在的不适用性。
1.集权财务管控模式优点
（1）随着集团规模越来越大，通过财务管控模式有利于总部集权管理。它能统一指挥和安排财务，降低行政管理成本；聚合财务资源优势，贯彻实施公司或集团整体战略发展目标，有利于母公司发挥财务功能，完全统一集团财务目标；能发挥母公司财务专家的作用，降低子公司财务风险和经营风险；有利于统一调剂集团资金，降低资金成本。
（2）集团资源的合理有效使用。集团各个子公司在某
conferences, learned superiors policies; reports, you can learn to deal with problems, art, just wanted to learn, to learn at any time. To continuously expand the scope of the study. The complexity and comprehensiveness of our work, decided to not only do we want to be \"professionals\n different areas of knowledge. Mastery of knowledge not only to have knowledge to rational analysis. This on requirements we, not only to learning national of route, and approach, and policy, also to learning national of legal, and regulations; not only to with political theory armed mind, also to with economic theory guide work; not only to read history, also to read history; not only to absorption SM of mirror, also to gets is of road; not only to from local learn, also to to outside learn; not only to to books learn, also to field study learn. Therefore, I would encourage you, and more to the outside world when I have time to take a look at, take a stroll, outside developments, learn other people's development approach, and then come back to guide our work. Second, we must think. \"Learning without thought to overshadow, thinking without learning is perilous.\" We want to foster the character of advancing with the times, forge ahead, often reflect themselves in adapting to the new situation on whether there are delays, have anything to fear in the reform and innovation, whether in terms of accelerating the development of a relaxation, keep promising State of mind. In order to do investigations, investigations is the road to heaven, God disposes of the base. To wants to real heard truth, and justice to truth, and get truth, received effectiveness, on must in-depth actual, and outreach, and in-depth masses, worship masses for Division, and masses heart, with masses with discussion everyone care of problem, listening they of calls, understand they of mood, feel they of suffering, summary they of experience, concentrated they of wisdom, especially on masses most hope, and most urgent, and most worries, and most complained of hot, and difficulties and focus problem, more to active research, caught not put. Dare to innovate, in our work, often remain \"the old way doesn't work, the new approach would not\" situation, the reason, the key is that many people know that copying other people's ideas, mechanically, using someone else's old ways. To change this predicament, requires us to break the shackles of traditional concepts to overcome conservative, conformist, good at finding new problems and to ccept new things, summarize new experience, new ideas, developing new programmes and Maverick, a new approach to solve problems, speed up development. Especially in implement superior policy spirit of process in the, both implementation, and cannot mechanically, to to extraordinary of courage and develop enterprising of spirit, put flexibility and principle combined up, put superior of spirit and local reality combined up, Yong conspiracy to
breakthrough of policy, and exercise innovation of lift, developed out development works of, and grass-roots welcomes of18
difficult, not hating; blueprints, not rhetoric; words and simple, but full of love, truth, passion, entrepreneurial passion. Take this opportunity, my inspirational quotes Li Dazhao's classic \"iron specialise in uplifting blend with the article\" gave everyone, with a view on how to do well under the new situation of township and village leaders inspire and help, and also share with you. A good play to create iron shoulders strong arms, to assume the burden be passed; only specific qualities, will it be possible in specific areas to create a world. In my view, village chiefs in the new situation, we must first have five basic quality. One ambition is to pioneer. \"Who is handsome.\" People only high-minded can stimulate the flow of momentum to become brave and persistent, become quiet and powerful. Township and village party \"leaders\hin their respective jurisdictions, political stability and economic and social development issues, decisions and orientation depends to a large extentbecause of your. Everybody in village chiefs and the positions, both the trust of the masses, the Organization's trust, more ability to you, fully affirmed the moral and other qualities. Therefore, we must always maintain the historical mission and social responsibility, and our ideal tree rooted in the hard work of the soil, with indomitable spirit, indomitable courage to open up a new situation of villages and towns. To have a feeling of closeness to the second. \"The people and country.\" Our business foundation in the people's blood in the people power people. Advanced decisions of the party cadres to the feelings of the people is an eternal theme. Fan Zhong-yan, called \"first, and enjoy comfort about others\Banqiao's also wrote a \"Ya Chai lay listening to the rustling of bamboo, the suspect is suffering. Cao County officials, little my, a total turn off. \"Old of feudal official even has so feelings, alone we is to\" serving \"for purposes of people servant does? we more should always hold with on people of deep feelings, heart Department masses of leading visited tea, care masses of emotions thoughts complained, always insisted put masses of interests put in first, consciously from itself do up, from small do up, from masses most care, and most directly, and most reality of interests problem grabbed, real do love for people by Department, and right for people by with, and Lee for people by conspiracy to. Three with the fame of mind. \"Non-indifferent not insist your dream, without serenity not go far.\" Ascension to fame is morality, is the sublimation of the soul. As ownship and village, be sure to maintain a normal state of mind, establish a correct viewpoint on power, position and values and Outlook, as fame is light like water, depending ... 50 km, also red and like hundreds of thousands of the KMT military combat, but he went on to collect a variety of newspapers and magazines, and then race against time to pore over. As long as the study of mind, it is not necessary to come to the library, workshops, into the villages, people learned farming techniques, problem-solving methods, participation in 些方面是存在联系的，可以说共同的资源是企业成功的重要因素，一个集团型企业若想发挥其优势，避免子公司各自为战，形成舰队战斗力，有效使用共性资源是非常重要的。
（3）子公司管理层的有效绩效管理。有利于合理地评价子公司的经营成果，激励子公司不断地发展，实现子公司管理层与集团利益的统一。
2.财务管控性模式的弊端 （1）难以掌握完整的会计信息
在实际管理中,为了更准确地做出决策，不仅需要知道子公司、分公司的整体经营情况，也需要知道子公司详细的经营信息。而传统“分散”式的财务管理，以报表作为子公司、分公司经营信息载体，以合并报表方式得到集团整体经营情况，集团总部获取有用的会计信息的主要途径是子公司、分公司的报表,极大地降低了财务信息的完整性。
（2）难以迅速传达会计信息
传统“分散”型的管理模式下，只有在会计期末，各个会计主体结账后才可得到有关子公司、分公司经营情况的会计报表。无法随时动态地、实时地了解掌握子公司、分公司经营情况，等会计信息出来后，情况已发生了很大的变化，导致会计信息永远是滞后的，永远是“马后炮”。
（３）会计信息失真
由于在传统的“分散”型的管理模式下,集团总部见不到集
conferences, learned superiors policies; reports, you can learn to deal with problems, art, just wanted to learn, to learn at any time. To continuously expand the scope of the study. The complexity and comprehensiveness of our work, decided to not only do we want to be \"professionals\n different areas of knowledge. Mastery of knowledge not only to have knowledge to rational analysis. This on requirements we, not only to learning national of route, and approach, and policy, also to learning national of legal, and regulations; not only to with political theory armed mind, also to with economic theory guide work; not only to read history, also to read history; not only to absorption SM of mirror, also to gets is of road; not only to from local learn, also to to outside learn; not only to to books learn, also to field study learn. Therefore, I would encourage you, and more to the outside world when I have time to take a look at, take a stroll, outside developments, learn other people's development approach, and then come back to guide our work. Second, we must think. \"Learning without thought to overshadow, thinking without learning is perilous.\" We want to foster the character of advancing with the times, forge ahead, often reflect themselves in adapting to the new situation on whether there are delays, have anything to fear in the reform and innovation, whether in terms of accelerating the development of a relaxation, keep promising State of mind. In order to do investigations, investigations is the road to heaven, God disposes of the base. To wants to real heard truth, and justice to truth, and get truth, received effectiveness, on must in-depth actual, and outreach, and in-depth masses, worship masses for Division, and masses heart, with masses with discussion everyone care of problem, listening they of calls, understand they of mood, feel they of suffering, summary they of experience, concentrated they of wisdom, especially on masses most hope, and most urgent, and most worries, and most complained of hot, and difficulties and focus problem, more to active research, caught not put. Dare to innovate, in our work, often remain \"the old way doesn't work, the new approach would not\" situation, the reason, the key is that many people know that copying other people's ideas, mechanically, using someone else's old ways. To change this predicament, requires us to break the shackles of traditional concepts to overcome conservative, conformist, good at finding new problems and to ccept new things, summarize new experience, new ideas, developing new programmes and Maverick, a new approach to solve problems, speed up development. Especially in implement superior policy spirit of process in the, both implementation, and cannot mechanically, to to extraordinary of courage and develop enterprising of spirit, put flexibility and principle combined up, put superior of spirit and local reality combined up, Yong conspiracy to
breakthrough of policy, and exercise innovation of lift, developed out development works of, and grass-roots welcomes of2
difficult, not hating; blueprints, not rhetoric; words and simple, but full of love, truth, passion, entrepreneurial passion. Take this opportunity, my inspirational quotes Li Dazhao's classic \"iron specialise in uplifting blend with the article\" gave everyone, with a view on how to do well under the new situation of township and village leaders inspire and help, and also share with you. A good play to create iron shoulders strong arms, to assume the burden be passed; only specific qualities, will it be possible in specific areas to create a world. In my view, village chiefs in the new situation, we must first have five basic quality. One ambition is to pioneer. \"Who is handsome.\" People only high-minded can stimulate the flow of momentum to become brave and persistent, become quiet and powerful. Township and village party \"leaders\hin their respective jurisdictions, political stability and economic and social development issues, decisions and orientation depends to a large extentbecause of your. Everybody in village chiefs and the positions, both the trust of the masses, the Organization's trust, more ability to you, fully affirmed the moral and other qualities. Therefore, we must always maintain the historical mission and social responsibility, and our ideal tree rooted in the hard work of the soil, with indomitable spirit, indomitable courage to open up a new situation of villages and towns. To have a feeling of closeness to the second. \"The people and country.\" Our business foundation in the people's blood in the people power people. Advanced decisions of the party cadres to the feelings of the people is an eternal theme. Fan Zhong-yan, called \"first, and enjoy comfort about others\Banqiao's also wrote a \"Ya Chai lay listening to the rustling of bamboo, the suspect is suffering. Cao County officials, little my, a total turn off. \"Old of feudal official even has so feelings, alone we is to\" serving \"for purposes of people servant does? we more should always hold with on people of deep feelings, heart Department masses of leading visited tea, care masses of emotions thoughts complained, always insisted put masses of interests put in first, consciously from itself do up, from small do up, from masses most care, and most directly, and most reality of interests problem grabbed, real do love for people by Department, and right for people by with, and Lee for people by conspiracy to. Three with the fame of mind. \"Non-indifferent not insist your dream, without serenity not go far.\" Ascension to fame is morality, is the sublimation of the soul. As ownship and village, be sure to maintain a normal state of mind, establish a correct viewpoint on power, position and values and Outlook, as fame is light like water, depending ... 50 km, also red and like hundreds of thousands of the KMT military combat, but he went on to collect a variety of newspapers and magazines, and then race against time to pore over. As long as the study of mind, it is not necessary to come to the library, workshops, into the villages, people learned farming techniques, problem-solving methods, participation in 团下属子公司、分公司的账簿,虽然全集团企业采用统一的报表格式，也对会计科目设置和核算原则作了统一要求，但是，下属单位在具体的应用过程中，会根据自己的情况对会计科目核算范围等内容进行修改，造成上报报表的数据和账务的数据不一致的现象，导致集团企业的会计信息失真。
（4）难以统一核算口径
在“分散”的管理模式下，各个子公司的财务部门设立账簿，核算的口径与方式很难统一。早期的以报表为信息传递主要载体的方式，没有核算方式统一的要求，各个企业的会计人员只需年末在统一的报表格式上填上相应的数据即可。
（5）财务监控困难
由于在传统的“分散”型的管理模式下,集团总部获取子公司、分公司会计信息的主要途径是报表和加工后上报材料,就谈不上财务监控，也不利于集团公司资金数据集中化。
（三）公司总体战略规划
集团致力于成为中国最优秀的旅游和度假产品综合服务运营商和开发商，坚持“诚信、业绩、创新”的经营理念、“舒适、安全、品质、时效、个性、细节”的服务宗旨，一切以公司利益为中心，一切以顾客为核心，诚信经营、多方共赢，少说空话、多干实事，突破自我、
conferences, learned superiors policies; reports, you can learn to deal with problems, art, just wanted to learn, to learn at any time. To continuously expand the scope of the study. The complexity and comprehensiveness of our work, decided to not only do we want to be \"professionals\n different areas of knowledge. Mastery of knowledge not only to have knowledge to rational analysis. This on requirements we, not only to learning national of route, and approach, and policy, also to learning national of legal, and regulations; not only to with political theory armed mind, also to with economic theory guide work; not only to read history, also to read history; not only to absorption SM of mirror, also to gets is of road; not only to from local learn, also to to outside learn; not only to to books learn, also to field study learn. Therefore, I would encourage you, and more to the outside world when I have time to take a look at, take a stroll, outside developments, learn other people's development approach, and then come back to guide our work. Second, we must think. \"Learning without thought to overshadow, thinking without learning is perilous.\" We want to foster the character of advancing with the times, forge ahead, often reflect themselves in adapting to the new situation on whether there are delays, have anything to fear in the reform and innovation, whether in terms of accelerating the development of a relaxation, keep promising State of mind. In order to do investigations, investigations is the road to heaven, God disposes of the base. To wants to real heard truth, and justice to truth, and get truth, received effectiveness, on must in-depth actual, and outreach, and in-depth masses, worship masses for Division, and masses heart, with masses with discussion everyone care of problem, listening they of calls, understand they of mood, feel they of suffering, summary they of experience, concentrated they of wisdom, especially on masses most hope, and most urgent, and most worries, and most complained of hot, and difficulties and focus problem, more to active research, caught not put. Dare to innovate, in our work, often remain \"the old way doesn't work, the new approach would not\" situation, the reason, the key is that many people know that copying other people's ideas, mechanically, using someone else's old ways. To change this predicament, requires us to break the shackles of traditional concepts to overcome conservative, conformist, good at finding new problems and to ccept new things, summarize new experience, new ideas, developing new programmes and Maverick, a new approach to solve problems, speed up development. Especially in implement superior policy spirit of process in the, both implementation, and cannot mechanically, to to extraordinary of courage and develop enterprising of spirit, put flexibility and principle combined up, put superior of spirit and local reality combined up, Yong conspiracy to
breakthrough of policy, and exercise innovation of lift, developed out development works of, and grass-roots welcomes of18
difficult, not hating; blueprints, not rhetoric; words and simple, but full of love, truth, passion, entrepreneurial passion. Take this opportunity, my inspirational quotes Li Dazhao's classic \"iron specialise in uplifting blend with the article\" gave everyone, with a view on how to do well under the new situation of township and village leaders inspire and help, and also share with you. A good play to create iron shoulders strong arms, to assume the burden be passed; only specific qualities, will it be possible in specific areas to create a world. In my view, village chiefs in the new situation, we must first have five basic quality. One ambition is to pioneer. \"Who is handsome.\" People only high-minded can stimulate the flow of momentum to become brave and persistent, become quiet and powerful. Township and village party \"leaders\hin their respective jurisdictions, political stability and economic and social development issues, decisions and orientation depends to a large extentbecause of your. Everybody in village chiefs and the positions, both the trust of the masses, the Organization's trust, more ability to you, fully affirmed the moral and other qualities. Therefore, we must always maintain the historical mission and social responsibility, and our ideal tree rooted in the hard work of the soil, with indomitable spirit, indomitable courage to open up a new situation of villages and towns. To have a feeling of closeness to the second. \"The people and country.\" Our business foundation in the people's blood in the people power people. Advanced decisions of the party cadres to the feelings of the people is an eternal theme. Fan Zhong-yan, called \"first, and enjoy comfort about others\Banqiao's also wrote a \"Ya Chai lay listening to the rustling of bamboo, the suspect is suffering. Cao County officials, little my, a total turn off. \"Old of feudal official even has so feelings, alone we is to\" serving \"for purposes of people servant does? we more should always hold with on people of deep feelings, heart Department masses of leading visited tea, care masses of emotions thoughts complained, always insisted put masses of interests put in first, consciously from itself do up, from small do up, from masses most care, and most directly, and most reality of interests problem grabbed, real do love for people by Department, and right for people by with, and Lee for people by conspiracy to. Three with the fame of mind. \"Non-indifferent not insist your dream, without serenity not go far.\" Ascension to fame is morality, is the sublimation of the soul. As ownship and village, be sure to maintain a normal state of mind, establish a correct viewpoint on power, position and values and Outlook, as fame is light like water, depending ... 50 km, also red and like hundreds of thousands of the KMT military combat, but he went on to collect a variety of newspapers and magazines, and then race against time to pore over. As long as the study of mind, it is not necessary to come to the library, workshops, into the villages, people learned farming techniques, problem-solving methods, participation in 开拓创新，最终实现公司或下属子公司资产的借壳上市。2012年工作思路为“精细管理，稳中求进”，实现收入10.5亿元人民币。
三、 案例分析:华润
全球解决专业化或多元化集团管理的主要途径都是采取母子公司管控模式，该模式是指大型公司总部或者高层，对下属企业或部门采用的分层级，分条线的管理方式，这种方式是为了更好的适应集团型、多元化，跨地域，当地化决策的管理需求。
华润的多元化道路从开始，以“从鸡蛋到导弹”式的产业整合思路，依靠资金与背景，在国内大肆收购零售、房地产、啤酒、纺织、电力、建材、微电子、农业深加工等等一系列不相关联的业务。并一举成为与青岛啤酒并列的啤酒业龙头，稳坐纺织行业老三的位置，也是中国地产行业中规模最大、盈利能力最强的公司之一。实现由贸易为主向多元化发展的转变。
但是如果仅仅通过并购和资本运作，华润也依然没有避免多元化公司可能出现的整合困境，整合中的冲突、混乱与效益低下，在现实中却将多元化的潜在收益几乎抵消殆尽。以整合最为成功的啤酒行业为例，华润虽坐上了啤酒行业的龙头位置，但其盈利能力却远低于青岛啤酒、燕京啤酒等竞
conferences, learned superiors policies; reports, you can learn to deal with problems, art, just wanted to learn, to learn at any time. To continuously expand the scope of the study. The complexity and comprehensiveness of our work, decided to not only do we want to be \"professionals\n different areas of knowledge. Mastery of knowledge not only to have knowledge to rational analysis. This on requirements we, not only to learning national of route, and approach, and policy, also to learning national of legal, and regulations; not only to with political theory armed mind, also to with economic theory guide work; not only to read history, also to read history; not only to absorption SM of mirror, also to gets is of road; not only to from local learn, also to to outside learn; not only to to books learn, also to field study learn. Therefore, I would encourage you, and more to the outside world when I have time to take a look at, take a stroll, outside developments, learn other people's development approach, and then come back to guide our work. Second, we must think. \"Learning without thought to overshadow, thinking without learning is perilous.\" We want to foster the character of advancing with the times, forge ahead, often reflect themselves in adapting to the new situation on whether there are delays, have anything to fear in the reform and innovation, whether in terms of accelerating the development of a relaxation, keep promising State of mind. In order to do investigations, investigations is the road to heaven, God disposes of the base. To wants to real heard truth, and justice to truth, and get truth, received effectiveness, on must in-depth actual, and outreach, and in-depth masses, worship masses for Division, and masses heart, with masses with discussion everyone care of problem, listening they of calls, understand they of mood, feel they of suffering, summary they of experience, concentrated they of wisdom, especially on masses most hope, and most urgent, and most worries, and most complained of hot, and difficulties and focus problem, more to active research, caught not put. Dare to innovate, in our work, often remain \"the old way doesn't work, the new approach would not\" situation, the reason, the key is that many people know that copying other people's ideas, mechanically, using someone else's old ways. To change this predicament, requires us to break the shackles of traditional concepts to overcome conservative, conformist, good at finding new problems and to ccept new things, summarize new experience, new ideas, developing new programmes and Maverick, a new approach to solve problems, speed up development. Especially in implement superior policy spirit of process in the, both implementation, and cannot mechanically, to to extraordinary of courage and develop enterprising of spirit, put flexibility and principle combined up, put superior of spirit and local reality combined up, Yong conspiracy to
breakthrough of policy, and exercise innovation of lift, developed out development works of, and grass-roots welcomes of2
difficult, not hating; blueprints, not rhetoric; words and simple, but full of love, truth, passion, entrepreneurial passion. Take this opportunity, my inspirational quotes Li Dazhao's classic \"iron specialise in uplifting blend with the article\" gave everyone, with a view on how to do well under the new situation of township and village leaders inspire and help, and also share with you. A good play to create iron shoulders strong arms, to assume the burden be passed; only specific qualities, will it be possible in specific areas to create a world. In my view, village chiefs in the new situation, we must first have five basic quality. One ambition is to pioneer. \"Who is handsome.\" People only high-minded can stimulate the flow of momentum to become brave and persistent, become quiet and powerful. Township and village party \"leaders\hin their respective jurisdictions, political stability and economic and social development issues, decisions and orientation depends to a large extentbecause of your. Everybody in village chiefs and the positions, both the trust of the masses, the Organization's trust, more ability to you, fully affirmed the moral and other qualities. Therefore, we must always maintain the historical mission and social responsibility, and our ideal tree rooted in the hard work of the soil, with indomitable spirit, indomitable courage to open up a new situation of villages and towns. To have a feeling of closeness to the second. \"The people and country.\" Our business foundation in the people's blood in the people power people. Advanced decisions of the party cadres to the feelings of the people is an eternal theme. Fan Zhong-yan, called \"first, and enjoy comfort about others\Banqiao's also wrote a \"Ya Chai lay listening to the rustling of bamboo, the suspect is suffering. Cao County officials, little my, a total turn off. \"Old of feudal official even has so feelings, alone we is to\" serving \"for purposes of people servant does? we more should always hold with on people of deep feelings, heart Department masses of leading visited tea, care masses of emotions thoughts complained, always insisted put masses of interests put in first, consciously from itself do up, from small do up, from masses most care, and most directly, and most reality of interests problem grabbed, real do love for people by Department, and right for people by with, and Lee for people by conspiracy to. Three with the fame of mind. \"Non-indifferent not insist your dream, without serenity not go far.\" Ascension to fame is morality, is the sublimation of the soul. As ownship and village, be sure to maintain a normal state of mind, establish a correct viewpoint on power, position and values and Outlook, as fame is light like water, depending ... 50 km, also red and like hundreds of thousands of the KMT military combat, but he went on to collect a variety of newspapers and magazines, and then race against time to pore over. As long as the study of mind, it is not necessary to come to the library, workshops, into the villages, people learned farming techniques, problem-solving methods, participation in 争对手；而在零售行业情况更糟糕，万佳超市自从被华润并购以后就一直亏损。
多元化扩张造成了华润集团旗下业务地域分布广、产业跨度大、业务关联度低、母子公司管理复杂化的困难局面。在华润集团的原有九大业务类别中，能够较好体现华润“产业整合”理念的行业很少。除去地产，啤酒和纺织，华润根本无力对诸如食品、零售、石化、水泥、电力、微电子等行业产生实质的影响力，“产业整合”更是无从谈起。
究其原因，主要是华润大肆扩张过程中忽视了总部母公司的真正作用，表现在：缺乏合理的母子公司管控模式；总部功能虚化、弱化；总部对子公司的管理缺乏一套制度平台；财务管理上问题尤为突出，出现了资金管理分散、子公司的财务信息严重失真、投资管理和资产管理无序，多头担保失控等问题，等等。
因此，1998年华润逐步开始选择了一种战略型的母子公司管控模式，华润集团总部脱离业务运作角色, 通过掌控行业整合战略与资源，追求在特定业务领域内的投资回报最大化。
华润集团总部在管控层面上只做四件事情：战略、人、财务、考核和预算：
战略：确定一级利润中心的发展速度、规模、方向； 人，决定一级利润中心一把手及班子成员的组成；
conferences, learned superiors policies; reports, you can learn to deal with problems, art, just wanted to learn, to learn at any time. To continuously expand the scope of the study. The complexity and comprehensiveness of our work, decided to not only do we want to be \"professionals\n different areas of knowledge. Mastery of knowledge not only to have knowledge to rational analysis. This on requirements we, not only to learning national of route, and approach, and policy, also to learning national of legal, and regulations; not only to with political theory armed mind, also to with economic theory guide work; not only to read history, also to read history; not only to absorption SM of mirror, also to gets is of road; not only to from local learn, also to to outside learn; not only to to books learn, also to field study learn. Therefore, I would encourage you, and more to the outside world when I have time to take a look at, take a stroll, outside developments, learn other people's development approach, and then come back to guide our work. Second, we must think. \"Learning without thought to overshadow, thinking without learning is perilous.\" We want to foster the character of advancing with the times, forge ahead, often reflect themselves in adapting to the new situation on whether there are delays, have anything to fear in the reform and innovation, whether in terms of accelerating the development of a relaxation, keep promising State of mind. In order to do investigations, investigations is the road to heaven, God disposes of the base. To wants to real heard truth, and justice to truth, and get truth, received effectiveness, on must in-depth actual, and outreach, and in-depth masses, worship masses for Division, and masses heart, with masses with discussion everyone care of problem, listening they of calls, understand they of mood, feel they of suffering, summary they of experience, concentrated they of wisdom, especially on masses most hope, and most urgent, and most worries, and most complained of hot, and difficulties and focus problem, more to active research, caught not put. Dare to innovate, in our work, often remain \"the old way doesn't work, the new approach would not\" situation, the reason, the key is that many people know that copying other people's ideas, mechanically, using someone else's old ways. To change this predicament, requires us to break the shackles of traditional concepts to overcome conservative, conformist, good at finding new problems and to ccept new things, summarize new experience, new ideas, developing new programmes and Maverick, a new approach to solve problems, speed up development. Especially in implement superior policy spirit of process in the, both implementation, and cannot mechanically, to to extraordinary of courage and develop enterprising of spirit, put flexibility and principle combined up, put superior of spirit and local reality combined up, Yong conspiracy to
breakthrough of policy, and exercise innovation of lift, developed out development works of, and grass-roots welcomes of18
difficult, not hating; blueprints, not rhetoric; words and simple, but full of love, truth, passion, entrepreneurial passion. Take this opportunity, my inspirational quotes Li Dazhao's classic \"iron specialise in uplifting blend with the article\" gave everyone, with a view on how to do well under the new situation of township and village leaders inspire and help, and also share with you. A good play to create iron shoulders strong arms, to assume the burden be passed; only specific qualities, will it be possible in specific areas to create a world. In my view, village chiefs in the new situation, we must first have five basic quality. One ambition is to pioneer. \"Who is handsome.\" People only high-minded can stimulate the flow of momentum to become brave and persistent, become quiet and powerful. Township and village party \"leaders\hin their respective jurisdictions, political stability and economic and social development issues, decisions and orientation depends to a large extentbecause of your. Everybody in village chiefs and the positions, both the trust of the masses, the Organization's trust, more ability to you, fully affirmed the moral and other qualities. Therefore, we must always maintain the historical mission and social responsibility, and our ideal tree rooted in the hard work of the soil, with indomitable spirit, indomitable courage to open up a new situation of villages and towns. To have a feeling of closeness to the second. \"The people and country.\" Our business foundation in the people's blood in the people power people. Advanced decisions of the party cadres to the feelings of the people is an eternal theme. Fan Zhong-yan, called \"first, and enjoy comfort about others\Banqiao's also wrote a \"Ya Chai lay listening to the rustling of bamboo, the suspect is suffering. Cao County officials, little my, a total turn off. \"Old of feudal official even has so feelings, alone we is to\" serving \"for purposes of people servant does? we more should always hold with on people of deep feelings, heart Department masses of leading visited tea, care masses of emotions thoughts complained, always insisted put masses of interests put in first, consciously from itself do up, from small do up, from masses most care, and most directly, and most reality of interests problem grabbed, real do love for people by Department, and right for people by with, and Lee for people by conspiracy to. Three with the fame of mind. \"Non-indifferent not insist your dream, without serenity not go far.\" Ascension to fame is morality, is the sublimation of the soul. As ownship and village, be sure to maintain a normal state of mind, establish a correct viewpoint on power, position and values and Outlook, as fame is light like water, depending ... 50 km, also red and like hundreds of thousands of the KMT military combat, but he went on to collect a variety of newspapers and magazines, and then race against time to pore over. As long as the study of mind, it is not necessary to come to the library, workshops, into the villages, people learned farming techniques, problem-solving methods, participation in 财务，包括资金和财务报表，各企业执行统一的会计，杜绝假帐等；
考核和预算，考核各利润中心的经营业绩，审核和批准各公司上报的预算。在整合层面，做好整体协调与统一形象这两件事情。
之后，华润在咨询公司的协助下，打造一个克服不同行业特性和发展阶段差异的管理平台，并全面导入6S管理体系1。这个做法有力地支持了集团清理、合并过多子公司的工作，迅速制止了下属公司无序盲目的多元化扩张，有效防止了整个集团投资失控的现象。
在这一过程中，原来分布在不同子集团的有些业务单元具有上下游产业链关系或业务相同的，就被逐步合并，例如华润水泥就是从分属五个子集团中剥离出来，成为了一个子集团；有些业务单元有市场前景、经营基础好，但挂在贸易下面就不伦不类，而且得不到相应的重视和资源，于是就逐渐从三级、四级公司中提升到集团层面，要么放到子集团的地位给予发展，要么放到核心子集团中去，例如华润电力、华润酒精、华润超市；同时有的不符合主业发展、亏损严重且华润控股意义不大的业务，被列入特殊资产序列，由特殊资产管理部进行清理。
由此，华润逐步将原先较为庞杂的业务及资产重组为分
1包括利润中心编码制度、报表管理制度、预算管理制度、业务评价体系、审计体系、经理人考核体系等六
个部分。
conferences, learned superiors policies; reports, you can learn to deal with problems, art, just wanted to learn, to learn at any time. To continuously expand the scope of the study. The complexity and comprehensiveness of our work, decided to not only do we want to be \"professionals\n different areas of knowledge. Mastery of knowledge not only to have knowledge to rational analysis. This on requirements we, not only to learning national of route, and approach, and policy, also to learning national of legal, and regulations; not only to with political theory armed mind, also to with economic theory guide work; not only to read history, also to read history; not only to absorption SM of mirror, also to gets is of road; not only to from local learn, also to to outside learn; not only to to books learn, also to field study learn. Therefore, I would encourage you, and more to the outside world when I have time to take a look at, take a stroll, outside developments, learn other people's development approach, and then come back to guide our work. Second, we must think. \"Learning without thought to overshadow, thinking without learning is perilous.\" We want to foster the character of advancing with the times, forge ahead, often reflect themselves in adapting to the new situation on whether there are delays, have anything to fear in the reform and innovation, whether in terms of accelerating the development of a relaxation, keep promising State of mind. In order to do investigations, investigations is the road to heaven, God disposes of the base. To wants to real heard truth, and justice to truth, and get truth, received effectiveness, on must in-depth actual, and outreach, and in-depth masses, worship masses for Division, and masses heart, with masses with discussion everyone care of problem, listening they of calls, understand they of mood, feel they of suffering, summary they of experience, concentrated they of wisdom, especially on masses most hope, and most urgent, and most worries, and most complained of hot, and difficulties and focus problem, more to active research, caught not put. Dare to innovate, in our work, often remain \"the old way doesn't work, the new approach would not\" situation, the reason, the key is that many people know that copying other people's ideas, mechanically, using someone else's old ways. To change this predicament, requires us to break the shackles of traditional concepts to overcome conservative, conformist, good at finding new problems and to ccept new things, summarize new experience, new ideas, developing new programmes and Maverick, a new approach to solve problems, speed up development. Especially in implement superior policy spirit of process in the, both implementation, and cannot mechanically, to to extraordinary of courage and develop enterprising of spirit, put flexibility and principle combined up, put superior of spirit and local reality combined up, Yong conspiracy to
breakthrough of policy, and exercise innovation of lift, developed out development works of, and grass-roots welcomes of2
difficult, not hating; blueprints, not rhetoric; words and simple, but full of love, truth, passion, entrepreneurial passion. Take this opportunity, my inspirational quotes Li Dazhao's classic \"iron specialise in uplifting blend with the article\" gave everyone, with a view on how to do well under the new situation of township and village leaders inspire and help, and also share with you. A good play to create iron shoulders strong arms, to assume the burden be passed; only specific qualities, will it be possible in specific areas to create a world. In my view, village chiefs in the new situation, we must first have five basic quality. One ambition is to pioneer. \"Who is handsome.\" People only high-minded can stimulate the flow of momentum to become brave and persistent, become quiet and powerful. Township and village party \"leaders\hin their respective jurisdictions, political stability and economic and social development issues, decisions and orientation depends to a large extentbecause of your. Everybody in village chiefs and the positions, both the trust of the masses, the Organization's trust, more ability to you, fully affirmed the moral and other qualities. Therefore, we must always maintain the historical mission and social responsibility, and our ideal tree rooted in the hard work of the soil, with indomitable spirit, indomitable courage to open up a new situation of villages and towns. To have a feeling of closeness to the second. \"The people and country.\" Our business foundation in the people's blood in the people power people. Advanced decisions of the party cadres to the feelings of the people is an eternal theme. Fan Zhong-yan, called \"first, and enjoy comfort about others\Banqiao's also wrote a \"Ya Chai lay listening to the rustling of bamboo, the suspect is suffering. Cao County officials, little my, a total turn off. \"Old of feudal official even has so feelings, alone we is to\" serving \"for purposes of people servant does? we more should always hold with on people of deep feelings, heart Department masses of leading visited tea, care masses of emotions thoughts complained, always insisted put masses of interests put in first, consciously from itself do up, from small do up, from masses most care, and most directly, and most reality of interests problem grabbed, real do love for people by Department, and right for people by with, and Lee for people by conspiracy to. Three with the fame of mind. \"Non-indifferent not insist your dream, without serenity not go far.\" Ascension to fame is morality, is the sublimation of the soul. As ownship and village, be sure to maintain a normal state of mind, establish a correct viewpoint on power, position and values and Outlook, as fame is light like water, depending ... 50 km, also red and like hundreds of thousands of the KMT military combat, but he went on to collect a variety of newspapers and magazines, and then race against time to pore over. As long as the study of mind, it is not necessary to come to the library, workshops, into the villages, people learned farming techniques, problem-solving methods, participation in 销、地产、科技及策略性投资4大类，逐渐演变为现在的由25个一级利润中心、108个利润点组成的、主营业务相对突出的实业型控股集团的管理架构，从而走上了从多元化经营转向有限度相关联多元化战略下的专业化发展道路。
四、 集团管控模式选择
（一） 影响管控模式选择的因素分析
1.企业规模。企业规模可分为小、中、大，当企业规模比较小时，选择集权管控模式有利于合理整合企业资源，形成企业竞争合力；当企业规模较大时，企业协调、沟通及控制比较困难，应选择分权管控模式。集团员工超四千人，规模较大。
2.发展阶段。企业发展经历三个阶段：发展阶段、成长阶段和成熟阶段，发展阶段的企业抵御风险能力低，选择集权管控模式，有利于发挥集团资源及规模化优势，规避经营风险；而成熟企业则适合分权管控模式。集团于2011年10月底组建，处于发展阶段。
3.产业结构。企业产业结构分单一、适中和多元化。如果业务单一，有利于企业实现集权管控；如果企业业务呈多元化，应选择分权管控。集团旗下六大产业，属于多元化企业。
4.企业文化。如果企业还没有形成统一的企业文化，则
conferences, learned superiors policies; reports, you can learn to deal with problems, art, just wanted to learn, to learn at any time. To continuously expand the scope of the study. The complexity and comprehensiveness of our work, decided to not only do we want to be \"professionals\n different areas of knowledge. Mastery of knowledge not only to have knowledge to rational analysis. This on requirements we, not only to learning national of route, and approach, and policy, also to learning national of legal, and regulations; not only to with political theory armed mind, also to with economic theory guide work; not only to read history, also to read history; not only to absorption SM of mirror, also to gets is of road; not only to from local learn, also to to outside learn; not only to to books learn, also to field study learn. Therefore, I would encourage you, and more to the outside world when I have time to take a look at, take a stroll, outside developments, learn other people's development approach, and then come back to guide our work. Second, we must think. \"Learning without thought to overshadow, thinking without learning is perilous.\" We want to foster the character of advancing with the times, forge ahead, often reflect themselves in adapting to the new situation on whether there are delays, have anything to fear in the reform and innovation, whether in terms of accelerating the development of a relaxation, keep promising State of mind. In order to do investigations, investigations is the road to heaven, God disposes of the base. To wants to real heard truth, and justice to truth, and get truth, received effectiveness, on must in-depth actual, and outreach, and in-depth masses, worship masses for Division, and masses heart, with masses with discussion everyone care of problem, listening they of calls, understand they of mood, feel they of suffering, summary they of experience, concentrated they of wisdom, especially on masses most hope, and most urgent, and most worries, and most complained of hot, and difficulties and focus problem, more to active research, caught not put. Dare to innovate, in our work, often remain \"the old way doesn't work, the new approach would not\" situation, the reason, the key is that many people know that copying other people's ideas, mechanically, using someone else's old ways. To change this predicament, requires us to break the shackles of traditional concepts to overcome conservative, conformist, good at finding new problems and to ccept new things, summarize new experience, new ideas, developing new programmes and Maverick, a new approach to solve problems, speed up development. Especially in implement superior policy spirit of process in the, both implementation, and cannot mechanically, to to extraordinary of courage and develop enterprising of spirit, put flexibility and principle combined up, put superior of spirit and local reality combined up, Yong conspiracy to
breakthrough of policy, and exercise innovation of lift, developed out development works of, and grass-roots welcomes of18
difficult, not hating; blueprints, not rhetoric; words and simple, but full of love, truth, passion, entrepreneurial passion. Take this opportunity, my inspirational quotes Li Dazhao's classic \"iron specialise in uplifting blend with the article\" gave everyone, with a view on how to do well under the new situation of township and village leaders inspire and help, and also share with you. A good play to create iron shoulders strong arms, to assume the burden be passed; only specific qualities, will it be possible in specific areas to create a world. In my view, village chiefs in the new situation, we must first have five basic quality. One ambition is to pioneer. \"Who is handsome.\" People only high-minded can stimulate the flow of momentum to become brave and persistent, become quiet and powerful. Township and village party \"leaders\hin their respective jurisdictions, political stability and economic and social development issues, decisions and orientation depends to a large extentbecause of your. Everybody in village chiefs and the positions, both the trust of the masses, the Organization's trust, more ability to you, fully affirmed the moral and other qualities. Therefore, we must always maintain the historical mission and social responsibility, and our ideal tree rooted in the hard work of the soil, with indomitable spirit, indomitable courage to open up a new situation of villages and towns. To have a feeling of closeness to the second. \"The people and country.\" Our business foundation in the people's blood in the people power people. Advanced decisions of the party cadres to the feelings of the people is an eternal theme. Fan Zhong-yan, called \"first, and enjoy comfort about others\Banqiao's also wrote a \"Ya Chai lay listening to the rustling of bamboo, the suspect is suffering. Cao County officials, little my, a total turn off. \"Old of feudal official even has so feelings, alone we is to\" serving \"for purposes of people servant does? we more should always hold with on people of deep feelings, heart Department masses of leading visited tea, care masses of emotions thoughts complained, always insisted put masses of interests put in first, consciously from itself do up, from small do up, from masses most care, and most directly, and most reality of interests problem grabbed, real do love for people by Department, and right for people by with, and Lee for people by conspiracy to. Three with the fame of mind. \"Non-indifferent not insist your dream, without serenity not go far.\" Ascension to fame is morality, is the sublimation of the soul. As ownship and village, be sure to maintain a normal state of mind, establish a correct viewpoint on power, position and values and Outlook, as fame is light like water, depending ... 50 km, also red and like hundreds of thousands of the KMT military combat, but he went on to collect a variety of newspapers and magazines, and then race against time to pore over. As long as the study of mind, it is not necessary to come to the library, workshops, into the villages, people learned farming techniques, problem-solving methods, participation in 不利于集权管理。集团秉承海航集团企业文化，员工在价值观等具有较多共性。
5.企业战略。分为扩张战略、稳定战略和紧缩战略。如果企业实施扩张战略，鼓励子公司开拓市场，应选择分权管理模式；紧缩战略下，必须高度集权；稳定战略下企业应对下属子公司投融资把关，对有关资金运营效率全力进行适当分离。集团目前应是稳定战略和扩张战略同行。
6.管理能力。企业总部管理能力强，一般选择集权方式；反之应选择分权管控。如果子公司管理能力强，应采用分权管控模式。集团总部管控模式比较强。
7.业务地域分布。可分为本地化经营、区域化经营和跨区域经营。子公司分布区域比较单一，有利于集权管控；反之应为分权管控。集团子公司遍布海南岛各市县，未来将发展内地和国际市场。
8.资源关联度。指总部所掌握的资源与子公司经营业务之间的关联程度，分为低、中、高。如果资源关联度高，应采用集权管控模式，反之为分权管控。集团的资源关联度相对较高。
9.信息化水平。总部掌握企业内外部信息的能力，是衡量企业竞争能力的重要因素。不仅有利于企业集权管理，也有利于分权管理。对于发展中的企业，信息化水平越高，越有利于企业集权管控。集团处于发展阶段，但是拥有海航集
conferences, learned superiors policies; reports, you can learn to deal with problems, art, just wanted to learn, to learn at any time. To continuously expand the scope of the study. The complexity and comprehensiveness of our work, decided to not only do we want to be \"professionals\n different areas of knowledge. Mastery of knowledge not only to have knowledge to rational analysis. This on requirements we, not only to learning national of route, and approach, and policy, also to learning national of legal, and regulations; not only to with political theory armed mind, also to with economic theory guide work; not only to read history, also to read history; not only to absorption SM of mirror, also to gets is of road; not only to from local learn, also to to outside learn; not only to to books learn, also to field study learn. Therefore, I would encourage you, and more to the outside world when I have time to take a look at, take a stroll, outside developments, learn other people's development approach, and then come back to guide our work. Second, we must think. \"Learning without thought to overshadow, thinking without learning is perilous.\" We want to foster the character of advancing with the times, forge ahead, often reflect themselves in adapting to the new situation on whether there are delays, have anything to fear in the reform and innovation, whether in terms of accelerating the development of a relaxation, keep promising State of mind. In order to do investigations, investigations is the road to heaven, God disposes of the base. To wants to real heard truth, and justice to truth, and get truth, received effectiveness, on must in-depth actual, and outreach, and in-depth masses, worship masses for Division, and masses heart, with masses with discussion everyone care of problem, listening they of calls, understand they of mood, feel they of suffering, summary they of experience, concentrated they of wisdom, especially on masses most hope, and most urgent, and most worries, and most complained of hot, and difficulties and focus problem, more to active research, caught not put. Dare to innovate, in our work, often remain \"the old way doesn't work, the new approach would not\" situation, the reason, the key is that many people know that copying other people's ideas, mechanically, using someone else's old ways. To change this predicament, requires us to break the shackles of traditional concepts to overcome conservative, conformist, good at finding new problems and to ccept new things, summarize new experience, new ideas, developing new programmes and Maverick, a new approach to solve problems, speed up development. Especially in implement superior policy spirit of process in the, both implementation, and cannot mechanically, to to extraordinary of courage and develop enterprising of spirit, put flexibility and principle combined up, put superior of spirit and local reality combined up, Yong conspiracy to
breakthrough of policy, and exercise innovation of lift, developed out development works of, and grass-roots welcomes of2
difficult, not hating; blueprints, not rhetoric; words and simple, but full of love, truth, passion, entrepreneurial passion. Take this opportunity, my inspirational quotes Li Dazhao's classic \"iron specialise in uplifting blend with the article\" gave everyone, with a view on how to do well under the new situation of township and village leaders inspire and help, and also share with you. A good play to create iron shoulders strong arms, to assume the burden be passed; only specific qualities, will it be possible in specific areas to create a world. In my view, village chiefs in the new situation, we must first have five basic quality. One ambition is to pioneer. \"Who is handsome.\" People only high-minded can stimulate the flow of momentum to become brave and persistent, become quiet and powerful. Township and village party \"leaders\hin their respective jurisdictions, political stability and economic and social development issues, decisions and orientation depends to a large extentbecause of your. Everybody in village chiefs and the positions, both the trust of the masses, the Organization's trust, more ability to you, fully affirmed the moral and other qualities. Therefore, we must always maintain the historical mission and social responsibility, and our ideal tree rooted in the hard work of the soil, with indomitable spirit, indomitable courage to open up a new situation of villages and towns. To have a feeling of closeness to the second. \"The people and country.\" Our business foundation in the people's blood in the people power people. Advanced decisions of the party cadres to the feelings of the people is an eternal theme. Fan Zhong-yan, called \"first, and enjoy comfort about others\Banqiao's also wrote a \"Ya Chai lay listening to the rustling of bamboo, the suspect is suffering. Cao County officials, little my, a total turn off. \"Old of feudal official even has so feelings, alone we is to\" serving \"for purposes of people servant does? we more should always hold with on people of deep feelings, heart Department masses of leading visited tea, care masses of emotions thoughts complained, always insisted put masses of interests put in first, consciously from itself do up, from small do up, from masses most care, and most directly, and most reality of interests problem grabbed, real do love for people by Department, and right for people by with, and Lee for people by conspiracy to. Three with the fame of mind. \"Non-indifferent not insist your dream, without serenity not go far.\" Ascension to fame is morality, is the sublimation of the soul. As ownship and village, be sure to maintain a normal state of mind, establish a correct viewpoint on power, position and values and Outlook, as fame is light like water, depending ... 50 km, also red and like hundreds of thousands of the KMT military combat, but he went on to collect a variety of newspapers and magazines, and then race against time to pore over. As long as the study of mind, it is not necessary to come to the library, workshops, into the villages, people learned farming techniques, problem-solving methods, participation in 团、集团的共享资源，信息化水平较高。
（二） 集团异地管控模式匹配模型
企业管控模式匹配是寻找和排列影响管控模式的因素、编制因素分值表。通过上述分析，影响集团管控模式选择的九大因素，按照从分权到集权的阶梯顺序，根据实际情况，分别进行十级评分，具体如下：
序号 1 企业规模 2 发展阶段 3 产业结构 4 企业文化 5 企业战略 6 管理能力 7 业务地域分布 8 资源关联度 7 6 8 3 10 0 9 8 影响因素 从分权到集权要素定位（0-10分） 评估分值 conferences, learned superiors policies; reports, you can learn to deal with problems, art, just wanted to learn, to learn at any time. To continuously expand the scope of the study. The complexity and comprehensiveness of our work, decided to not only do we want to be \"professionals\n different areas of knowledge. Mastery of knowledge not only to have knowledge to rational analysis. This on requirements we, not only to learning national of route, and approach, and policy, also to learning national of legal, and regulations; not only to with political theory armed mind, also to with economic theory guide work; not only to read history, also to read history; not only to absorption SM of mirror, also to gets is of road; not only to from local learn, also to to outside learn; not only to to books learn, also to field study learn. Therefore, I would encourage you, and more to the outside world when I have time to take a look at, take a stroll, outside developments, learn other people's development approach, and then come back to guide our work. Second, we must think. \"Learning without thought to overshadow, thinking without learning is perilous.\" We want to foster the character of advancing with the times, forge ahead, often reflect themselves in adapting to the new situation on whether there are delays, have anything to fear in the reform and innovation, whether in terms of accelerating the development of a relaxation, keep promising State of mind. In order to do investigations, investigations is the road to heaven, God disposes of the base. To wants to real heard truth, and justice to truth, and get truth, received effectiveness, on must in-depth actual, and outreach, and in-depth masses, worship masses for Division, and masses heart, with masses with discussion everyone care of problem, listening they of calls, understand they of mood, feel they of suffering, summary they of experience, concentrated they of wisdom, especially on masses most hope, and most urgent, and most worries, and most complained of hot, and difficulties and focus problem, more to active research, caught not put. Dare to innovate, in our work, often remain \"the old way doesn't work, the new approach would not\" situation, the reason, the key is that many people know that copying other people's ideas, mechanically, using someone else's old ways. To change this predicament, requires us to break the shackles of traditional concepts to overcome conservative, conformist, good at finding new problems and to ccept new things, summarize new experience, new ideas, developing new programmes and Maverick, a new approach to solve problems, speed up development. Especially in implement superior policy spirit of process in the, both implementation, and cannot mechanically, to to extraordinary of courage and develop enterprising of spirit, put flexibility and principle combined up, put superior of spirit and local reality combined up, Yong conspiracy to
breakthrough of policy, and exercise innovation of lift, developed out development works of, and grass-roots welcomes of18
difficult, not hating; blueprints, not rhetoric; words and simple, but full of love, truth, passion, entrepreneurial passion. Take this opportunity, my inspirational quotes Li Dazhao's classic \"iron specialise in uplifting blend with the article\" gave everyone, with a view on how to do well under the new situation of township and village leaders inspire and help, and also share with you. A good play to create iron shoulders strong arms, to assume the burden be passed; only specific qualities, will it be possible in specific areas to create a world. In my view, village chiefs in the new situation, we must first have five basic quality. One ambition is to pioneer. \"Who is handsome.\" People only high-minded can stimulate the flow of momentum to become brave and persistent, become quiet and powerful. Township and village party \"leaders\hin their respective jurisdictions, political stability and economic and social development issues, decisions and orientation depends to a large extentbecause of your. Everybody in village chiefs and the positions, both the trust of the masses, the Organization's trust, more ability to you, fully affirmed the moral and other qualities. Therefore, we must always maintain the historical mission and social responsibility, and our ideal tree rooted in the hard work of the soil, with indomitable spirit, indomitable courage to open up a new situation of villages and towns. To have a feeling of closeness to the second. \"The people and country.\" Our business foundation in the people's blood in the people power people. Advanced decisions of the party cadres to the feelings of the people is an eternal theme. Fan Zhong-yan, called \"first, and enjoy comfort about others\Banqiao's also wrote a \"Ya Chai lay listening to the rustling of bamboo, the suspect is suffering. Cao County officials, little my, a total turn off. \"Old of feudal official even has so feelings, alone we is to\" serving \"for purposes of people servant does? we more should always hold with on people of deep feelings, heart Department masses of leading visited tea, care masses of emotions thoughts complained, always insisted put masses of interests put in first, consciously from itself do up, from small do up, from masses most care, and most directly, and most reality of interests problem grabbed, real do love for people by Department, and right for people by with, and Lee for people by conspiracy to. Three with the fame of mind. \"Non-indifferent not insist your dream, without serenity not go far.\" Ascension to fame is morality, is the sublimation of the soul. As ownship and village, be sure to maintain a normal state of mind, establish a correct viewpoint on power, position and values and Outlook, as fame is light like water, depending ... 50 km, also red and like hundreds of thousands of the KMT military combat, but he went on to collect a variety of newspapers and magazines, and then race against time to pore over. As long as the study of mind, it is not necessary to come to the library, workshops, into the villages, people learned farming techniques, problem-solving methods, participation in 9 信息化水平 7
因此，计算出集团各影响要素平均分值，即： V=（8+9+0+10+3+8+6+7+7）/9=6.44
一般来说，各项平均值为0-3者，集团管控模式多选择财务管控型；3-7分者，多选择战略管控型；7-10分者，多选择运营管控型。处于中间状态的战略管控型进一步细划为“战略实施型”和“战略指导型”，前者偏重于集权而后者偏重于分权，集团则更趋向于战略实施型管控模式。
五、 管控模式执行过程中应注意的问题 （一）总部功能定位
集团公司管控模式确定的关键在于总部的功能定位。如果总部定位不合理，不仅不会带来附加价值，而且会带来毁损价值。不管采取何种管控模式，总部都必须明确自己的角色和作用，只有总部定位清楚了，才有可能指导子公司健康发展。集团应高度重视公司战略研究，正确定位总部功能和下属产业，做到有效管控，避免公司管理无序而导致各个子公司之间争夺资源，重复竞争。
conferences, learned superiors policies; reports, you can learn to deal with problems, art, just wanted to learn, to learn at any time. To continuously expand the scope of the study. The complexity and comprehensiveness of our work, decided to not only do we want to be \"professionals\n different areas of knowledge. Mastery of knowledge not only to have knowledge to rational analysis. This on requirements we, not only to learning national of route, and approach, and policy, also to learning national of legal, and regulations; not only to with political theory armed mind, also to with economic theory guide work; not only to read history, also to read history; not only to absorption SM of mirror, also to gets is of road; not only to from local learn, also to to outside learn; not only to to books learn, also to field study learn. Therefore, I would encourage you, and more to the outside world when I have time to take a look at, take a stroll, outside developments, learn other people's development approach, and then come back to guide our work. Second, we must think. \"Learning without thought to overshadow, thinking without learning is perilous.\" We want to foster the character of advancing with the times, forge ahead, often reflect themselves in adapting to the new situation on whether there are delays, have anything to fear in the reform and innovation, whether in terms of accelerating the development of a relaxation, keep promising State of mind. In order to do investigations, investigations is the road to heaven, God disposes of the base. To wants to real heard truth, and justice to truth, and get truth, received effectiveness, on must in-depth actual, and outreach, and in-depth masses, worship masses for Division, and masses heart, with masses with discussion everyone care of problem, listening they of calls, understand they of mood, feel they of suffering, summary they of experience, concentrated they of wisdom, especially on masses most hope, and most urgent, and most worries, and most complained of hot, and difficulties and focus problem, more to active research, caught not put. Dare to innovate, in our work, often remain \"the old way doesn't work, the new approach would not\" situation, the reason, the key is that many people know that copying other people's ideas, mechanically, using someone else's old ways. To change this predicament, requires us to break the shackles of traditional concepts to overcome conservative, conformist, good at finding new problems and to ccept new things, summarize new experience, new ideas, developing new programmes and Maverick, a new approach to solve problems, speed up development. Especially in implement superior policy spirit of process in the, both implementation, and cannot mechanically, to to extraordinary of courage and develop enterprising of spirit, put flexibility and principle combined up, put superior of spirit and local reality combined up, Yong conspiracy to
breakthrough of policy, and exercise innovation of lift, developed out development works of, and grass-roots welcomes of2
difficult, not hating; blueprints, not rhetoric; words and simple, but full of love, truth, passion, entrepreneurial passion. Take this opportunity, my inspirational quotes Li Dazhao's classic \"iron specialise in uplifting blend with the article\" gave everyone, with a view on how to do well under the new situation of township and village leaders inspire and help, and also share with you. A good play to create iron shoulders strong arms, to assume the burden be passed; only specific qualities, will it be possible in specific areas to create a world. In my view, village chiefs in the new situation, we must first have five basic quality. One ambition is to pioneer. \"Who is handsome.\" People only high-minded can stimulate the flow of momentum to become brave and persistent, become quiet and powerful. Township and village party \"leaders\hin their respective jurisdictions, political stability and economic and social development issues, decisions and orientation depends to a large extentbecause of your. Everybody in village chiefs and the positions, both the trust of the masses, the Organization's trust, more ability to you, fully affirmed the moral and other qualities. Therefore, we must always maintain the historical mission and social responsibility, and our ideal tree rooted in the hard work of the soil, with indomitable spirit, indomitable courage to open up a new situation of villages and towns. To have a feeling of closeness to the second. \"The people and country.\" Our business foundation in the people's blood in the people power people. Advanced decisions of the party cadres to the feelings of the people is an eternal theme. Fan Zhong-yan, called \"first, and enjoy comfort about others\Banqiao's also wrote a \"Ya Chai lay listening to the rustling of bamboo, the suspect is suffering. Cao County officials, little my, a total turn off. \"Old of feudal official even has so feelings, alone we is to\" serving \"for purposes of people servant does? we more should always hold with on people of deep feelings, heart Department masses of leading visited tea, care masses of emotions thoughts complained, always insisted put masses of interests put in first, consciously from itself do up, from small do up, from masses most care, and most directly, and most reality of interests problem grabbed, real do love for people by Department, and right for people by with, and Lee for people by conspiracy to. Three with the fame of mind. \"Non-indifferent not insist your dream, without serenity not go far.\" Ascension to fame is morality, is the sublimation of the soul. As ownship and village, be sure to maintain a normal state of mind, establish a correct viewpoint on power, position and values and Outlook, as fame is light like water, depending ... 50 km, also red and like hundreds of thousands of the KMT military combat, but he went on to collect a variety of newspapers and magazines, and then race against time to pore over. As long as the study of mind, it is not necessary to come to the library, workshops, into the villages, people learned farming techniques, problem-solving methods, participation in （二）人力资源管控
随着集团“走出去”战略，以及“多项目、多基地”发展方式，在全国各地都可能有在建项目，集团也将从海南走向全国、世界，随着员工在总部及各异地项目之间流动的增多，人力资源管理的难度也逐渐加大。总部的集约化管理和人才的培养孵化、有效输送则是公期发展、保持持久竞争力的有力保证。因此，人力资源应当保持正确的导向性，既要促进异地项目的发展，又要保证总部集约化职能的良好发挥。集团务必重视人力资源管控的重要性，制定完善的异地项目/子公司人力资源管理规定、外派员工管理规定等制度措施。
（三）跨地域业务实行财务一体化管理
如果集团公司对下属各个企业的财务信息需要进行实时的监控、检查和管理，就可以将所有集团公司各个下属企业的财务数据集中在一个统一的中心服务器上（物理上可以多个），通常该服务器放置在集团公司总部，其他下属企业根据自身的地理位置，通过不同的网络连接（本地局域网、专线连接、VPN等）登录到中心服务器来进行各种处理，这样做的好处是充分保证了集团公司对各个下属企业财务数据的实时查询，甚至可以集中进行凭证审核等各项功能，保证对各个下属企业的财务监控。 （四）异地用工中的法律风险控制
conferences, learned superiors policies; reports, you can learn to deal with problems, art, just wanted to learn, to learn at any time. To continuously expand the scope of the study. The complexity and comprehensiveness of our work, decided to not only do we want to be \"professionals\n different areas of knowledge. Mastery of knowledge not only to have knowledge to rational analysis. This on requirements we, not only to learning national of route, and approach, and policy, also to learning national of legal, and regulations; not only to with political theory armed mind, also to with economic theory guide work; not only to read history, also to read history; not only to absorption SM of mirror, also to gets is of road; not only to from local learn, also to to outside learn; not only to to books learn, also to field study learn. Therefore, I would encourage you, and more to the outside world when I have time to take a look at, take a stroll, outside developments, learn other people's development approach, and then come back to guide our work. Second, we must think. \"Learning without thought to overshadow, thinking without learning is perilous.\" We want to foster the character of advancing with the times, forge ahead, often reflect themselves in adapting to the new situation on whether there are delays, have anything to fear in the reform and innovation, whether in terms of accelerating the development of a relaxation, keep promising State of mind. In order to do investigations, investigations is the road to heaven, God disposes of the base. To wants to real heard truth, and justice to truth, and get truth, received effectiveness, on must in-depth actual, and outreach, and in-depth masses, worship masses for Division, and masses heart, with masses with discussion everyone care of problem, listening they of calls, understand they of mood, feel they of suffering, summary they of experience, concentrated they of wisdom, especially on masses most hope, and most urgent, and most worries, and most complained of hot, and difficulties and focus problem, more to active research, caught not put. Dare to innovate, in our work, often remain \"the old way doesn't work, the new approach would not\" situation, the reason, the key is that many people know that copying other people's ideas, mechanically, using someone else's old ways. To change this predicament, requires us to break the shackles of traditional concepts to overcome conservative, conformist, good at finding new problems and to ccept new things, summarize new experience, new ideas, developing new programmes and Maverick, a new approach to solve problems, speed up development. Especially in implement superior policy spirit of process in the, both implementation, and cannot mechanically, to to extraordinary of courage and develop enterprising of spirit, put flexibility and principle combined up, put superior of spirit and local reality combined up, Yong conspiracy to
breakthrough of policy, and exercise innovation of lift, developed out development works of, and grass-roots welcomes of18
difficult, not hating; blueprints, not rhetoric; words and simple, but full of love, truth, passion, entrepreneurial passion. Take this opportunity, my inspirational quotes Li Dazhao's classic \"iron specialise in uplifting blend with the article\" gave everyone, with a view on how to do well under the new situation of township and village leaders inspire and help, and also share with you. A good play to create iron shoulders strong arms, to assume the burden be passed; only specific qualities, will it be possible in specific areas to create a world. In my view, village chiefs in the new situation, we must first have five basic quality. One ambition is to pioneer. \"Who is handsome.\" People only high-minded can stimulate the flow of momentum to become brave and persistent, become quiet and powerful. Township and village party \"leaders\hin their respective jurisdictions, political stability and economic and social development issues, decisions and orientation depends to a large extentbecause of your. Everybody in village chiefs and the positions, both the trust of the masses, the Organization's trust, more ability to you, fully affirmed the moral and other qualities. Therefore, we must always maintain the historical mission and social responsibility, and our ideal tree rooted in the hard work of the soil, with indomitable spirit, indomitable courage to open up a new situation of villages and towns. To have a feeling of closeness to the second. \"The people and country.\" Our business foundation in the people's blood in the people power people. Advanced decisions of the party cadres to the feelings of the people is an eternal theme. Fan Zhong-yan, called \"first, and enjoy comfort about others\Banqiao's also wrote a \"Ya Chai lay listening to the rustling of bamboo, the suspect is suffering. Cao County officials, little my, a total turn off. \"Old of feudal official even has so feelings, alone we is to\" serving \"for purposes of people servant does? we more should always hold with on people of deep feelings, heart Department masses of leading visited tea, care masses of emotions thoughts complained, always insisted put masses of interests put in first, consciously from itself do up, from small do up, from masses most care, and most directly, and most reality of interests problem grabbed, real do love for people by Department, and right for people by with, and Lee for people by conspiracy to. Three with the fame of mind. \"Non-indifferent not insist your dream, without serenity not go far.\" Ascension to fame is morality, is the sublimation of the soul. As ownship and village, be sure to maintain a normal state of mind, establish a correct viewpoint on power, position and values and Outlook, as fame is light like water, depending ... 50 km, also red and like hundreds of thousands of the KMT military combat, but he went on to collect a variety of newspapers and magazines, and then race against time to pore over. As long as the study of mind, it is not necessary to come to the library, workshops, into the villages, people learned farming techniques, problem-solving methods, participation in 对于集团异地子公司/项目运转来说，除了招聘雇佣当地劳动人员外，最主要的形式就是劳务派遣。劳务派遣可以提供灵活、便捷的优化配置人力资源用人机制，不仅减少了人力资源管理成本，而且为用工单位搭建了”集天下优才为我用”的平台。然而，集团必须高度重视如何规范劳务用工，规避劳务派遣用工带来的风险。最根本的就是子公司依法接受劳务派遣并严格履行其义务，要加强对总部劳务派遣部门的管理、科学设计劳务合同、规范操作流程、保持与总部和被派遣人员的有效沟通，对被派遣人员实行人性化管理。
六、 结语
管控模式没有最好，只有最适合。产业多元化，发展高速度，业务跨地域，管控分层级，如何克服资源分散，多头管理的复杂性等难题，集团应根据自身实际情况，明确总部定位，选择适合的管控模式，制定可行的管理制度，更好地指导、监督、服务子公司业务发展。
集团战略发展部
二O一二年一月十二日
conferences, learned superiors policies; reports, you can learn to deal with problems, art, just wanted to learn, to learn at any time. To continuously expand the scope of the study. The complexity and comprehensiveness of our work, decided to not only do we want to be \"professionals\n different areas of knowledge. Mastery of knowledge not only to have knowledge to rational analysis. This on requirements we, not only to learning national of route, and approach, and policy, also to learning national of legal, and regulations; not only to with political theory armed mind, also to with economic theory guide work; not only to read history, also to read history; not only to absorption SM of mirror, also to gets is of road; not only to from local learn, also to to outside learn; not only to to books learn, also to field study learn. Therefore, I would encourage you, and more to the outside world when I have time to take a look at, take a stroll, outside developments, learn other people's development approach, and then come back to guide our work. Second, we must think. \"Learning without thought to overshadow, thinking without learning is perilous.\" We want to foster the character of advancing with the times, forge ahead, often reflect themselves in adapting to the new situation on whether there are delays, have anything to fear in the reform and innovation, whether in terms of accelerating the development of a relaxation, keep promising State of mind. In order to do investigations, investigations is the road to heaven, God disposes of the base. To wants to real heard truth, and justice to truth, and get truth, received effectiveness, on must in-depth actual, and outreach, and in-depth masses, worship masses for Division, and masses heart, with masses with discussion everyone care of problem, listening they of calls, understand they of mood, feel they of suffering, summary they of experience, concentrated they of wisdom, especially on masses most hope, and most urgent, and most worries, and most complained of hot, and difficulties and focus problem, more to active research, caught not put. Dare to innovate, in our work, often remain \"the old way doesn't work, the new approach would not\" situation, the reason, the key is that many people know that copying other people's ideas, mechanically, using someone else's old ways. To change this predicament, requires us to break the shackles of traditional concepts to overcome conservative, conformist, good at finding new problems and to ccept new things, summarize new experience, new ideas, developing new programmes and Maverick, a new approach to solve problems, speed up development. Especially in implement superior policy spirit of process in the, both implementation, and cannot mechanically, to to extraordinary of courage and develop enterprising of spirit, put flexibility and principle combined up, put superior of spirit and local reality combined up, Yong conspiracy to
breakthrough of policy, and exercise innovation of lift, developed out development works of, and grass-roots welcomes of2
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