Management Control Researching Of Company Group Based On Balanced Score Card

Under current market economic system in China, large state-owned enterprises are restructured to company group. rely on joint ventures, Realize a diversified capital. Strengthen the management control is of great significance for China's economic and social development.In this paper, Based on company's characteristics, use of agency theory and management control theory, Use The method of combining theory with practice Establishing the link between the control management and Balanced score card(BSC), Explore ways to enhance the effectiveness of the entire company.In the demonstration part of the thesis, investigated and discussed the macro-truss and project programming of introducing BSC, by using the case of A company group how established the key performance system based on BSC. Introduced team Key performance indication (KPI) creatively, established the support relationship between the KPI of strategic position and exclusive management position, set up the closed loop procedure of developing and circulating of BSC. According to the character of different object, discussed in detail about the developing of the main performance index in four way including finance, customer, manage procedure and development, and established a general template for the KPI of team and position. To realize the integrate of performance appraising system and prompting system better, put forward creatively the fundamentals and measures of force distributing, transform score of performance appraising, counting score of prompting with balance, and constituted prompting recompense plan based on BSC.In the last part of the thesis, based on discussing theories and studying cases, drew several basic roles of inducing BSC inside domestic company group . And made a expectation to the foreground and value of using BSC inside domestic company group .