From The Perspective Of Management Control,the Technological Innovation Mechanism Ot The Company Is Studied

In recent years,enterprise groups have become the main force of market economy.The interests of parent-subsidiary companies of an enterprise group are characterized by integration.As an important part of an enterprise group,the development of core subsidiaries even directly affects the business performance and overall value of the entire enterprise group.Under the background of continuous technological innovation and the emergence of new driving forces,the period for science and technology to be transformed into real productive forces is constantly shortened,and the fierce market competition makes technological innovation capability become a strong source of power for the survival and development of enterprises,especially large enterprise groups.However,subsidiaries are faced with many constraints in the process of technological innovation,such as the management's short-term behavior tendency,insufficient resources and low achievement conversion rate,and weak anti-risk ability,etc.,and the subsidiaries' technological innovation ability needs to be improved urgently."Management control" refers to the managers to influence other members of the organization and implementation of strategic objectives,the process of management control most of the management accounting tools especially budget control as the core,as a result,this article embarks from the management accounting,based on management control perspective,focusing on enterprise group management control system,subsidiary to the parent company to probe the parent company in the use of management control means to promote the role of subsidiary company in the process of technological innovation.This article selects the central enterprises "China first automobile group Co.,Ltd.(hereinafter referred to as" Faw group ")and its wholly owned subsidiary "auto works Car Co.,Ltd"(hereinafter referred to as "Faw Car")as the research object,combining with the state has the characteristics of centralized control mode,system analysis of Faw group management control to improve the mechanism of action of Faw Car technology innovation ability.This paper mainly focuses on the following three issues:(1)why does the parent company interfere in the technological innovation of its subsidiaries by means of management control?(2)what is the control effect of the parent company on the technological innovation of its subsidiaries?(3)what are the main control paths for the parent company to promote the technological innovation capability of its subsidiaries?The results show that:(1)the subsidiary is closely related to the parent company,and the improvement of the subsidiary's technological innovation ability plays a positive role in maintaining the health and stability of the group and improving the overall value of the group.Therefore,it is both important and necessary for the parent company to improve the subsidiary's technological innovation ability by means of management and control.(2)the management chain between parent-subsidiary companies is relatively long,and the parent company can effectively supervise and grasp various behaviors in the technological innovation process of subsidiaries through management control;(3)the parent company,through a series of control means,including strategic control,resource control and performance supervision and control on the technological innovation of its subsidiaries,strengthens the control of its subsidiaries,so as to effectively improve the technological innovation ability of its subsidiaries and serve the interests of the entire enterprise group.