Research On The Control System Of Parent-subsidiary Corporation Based On Performance Evaluation

The ambiguous orientation of its function and the deficiency of valid management control system is the causation of the over-centralization and the over-decentralization in our parent-subsidiary corporation. These factors will inhibit the growth of parent-subsidiary corporation. In this paper, the author tries to establish a control system based on performance evaluation to resolve problems exiting in parent-subsidiary corporation and then achieve its strategic synergy.In this paper, by access and investigation, applying the means of association of quantitative analysis and qualitative analysis, after deep research in control actuality and the control theory of parent-subsidiary corporation management, the author finds that it is applied foundation of all other control measure that performance evaluation is applied through the control process of parent-subsidiary corporation management. Secondly, the article builds the model of the control system of parent-subsidiary corporation based on performance evaluation by the system of control main body, control object, control aim and control measure. The practical applied process of the control system is that it is run with the assistance of information control and use performance evaluation to arrive at the integrated application of strategy control, financial control, human control and other control measure.The system of synthetical performance evaluation based on performance evaluation is the base of the application of parent-subsidiary corporation control system. Group Company should build equitable and effective system of synthetical performance evaluation in the first place. And then, it builds the intact system of synthetical performance evaluation of parent-subsidiary corporation based on the six aspects of evaluation main body, evaluation object, evaluation purpose and principle, evaluation indexes system, evaluation measures and standards and evaluation report. And it introduces the design of performance evaluation indexes from quantitative index and qualitative index. Quantitative index includes basal index and amendatory index. Qualitative index includes manager's diathesis, the level of basal management, satisfaction of stuff, satisfaction of client, study and development, core strength. Therefore, this system including quantitative index and qualitative index is a multilayer synthetical evaluation system of parent-subsidiary corporation.In the end, the author explains the new control system and point out the problems that should be pay attention to in the application of the control system of parent-subsidiary corporation and should be improved.