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在我国,企业购并始于80年代初期,主要以企业兼并的形式进行。关于企业购并后的整合问题涉及面很广,购并目的不同,侧重点也必然不同。本文将就以下几方面进行简要论述。一、企业内部管理体制的整合企业内部管理体制的核心问题是集权与分权问题。集权式管理是指企业的管理权限基本控制在上层管理体制手中。如果购并双方生产性质相近,地域分布较窄,可以考虑采取这种体制。购并方可以将被购并企业确定为成本中心,这一中心只对购买和使用各种投入资源负责,不形成或不考核其收入,以达到降低成本、提高效益的目的。分权式管理是指企业
In China, mergers and acquisitions began in the early 1980s and were mainly conducted in the form of mergers. The issue of integration after mergers and acquisitions involves a wide range of issues. The purpose of mergers and acquisitions is different, and the focus must be different. This article will briefly discuss the following aspects. First, the integration of the internal management system of enterprises The core issue of the internal management system of enterprises is the issue of centralization and decentralization. Centralized management means that the management authority of an enterprise is basically controlled by the upper management system. If the nature of the production of the two parties is similar and the geographical distribution is narrow, such a system can be considered. Mergers and acquisitions can identify the acquired company as a cost center. This center is only responsible for the purchase and use of various input resources. It does not form or assess its income in order to achieve the purpose of reducing costs and improving efficiency. Decentralized management refers to the enterprise