The Study on the control degree--- Relationship between Parent and Subsidiary of Business Groups

碩士 === 國立中正大學 === 企業管理所 === 97 ===   In Taiwan, the Era that business groups lead is coming. As the economic growth,Taiwan’s firms tend to grow bigger, which are so-called “Business Groups” . These companies make seriously impact to Taiwan’s firms and industry structure, and also make the change of...

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Bibliographic Details
Main Authors: CHIN-HSIN HSU, 徐靖欣
Other Authors: 鍾憲瑞
Format: Others
Language:zh-TW
Published: 2009
Online Access:http://ndltd.ncl.edu.tw/handle/21537816855199371419
Description
Summary:碩士 === 國立中正大學 === 企業管理所 === 97 ===   In Taiwan, the Era that business groups lead is coming. As the economic growth,Taiwan’s firms tend to grow bigger, which are so-called “Business Groups” . These companies make seriously impact to Taiwan’s firms and industry structure, and also make the change of strategies which is very important to Taiwan economy .In order to prevent the Subsidiary from abusing the administrative resources and also let the Subsidiary cooperate with the whole goal of Business Group ,the Parent of Business group must set up an effective control system to increase the effect of firms. Therefore , when the organization scale expands, the business group must think over the problems of management control and the resource distribution.   In this study, first of all, we will collect those references about control systems and arrange them in a systematic way. Then, we will systematically integrate the different use of control systems. Finally, we will use the control of decision-making management and the stockholder''s rights control to find the control degree between Parent and Subsidiary of Business Groups.Those samples of 74 Business Groups are from CHINA CREDIT INFORMATION SERVICE, LTD " Business Groups In Taiwan (2003-2007)", We will use the group Total Asset , Achievements, Net Value and Number of Employee as the indepent variables to take the research, and then use the SPSS level analysis to find out the control degree between Parent and Subsidiary of Business Groups. The results are as follows: 1. If the group Total Asset is different, the control degree of decision-making management will be also different. But the group’s Total Asset certainly cannot affect the stockholder''s rights control. 2. If the group Net Value is different, the control degree of decision-making management will be also different. But the group Net Value certainly cannot affect the stockholder''s rights control. 3. If the group Number of Employee is different, the control degree of stockholder''s rights will be also different. But the group Number of Employee certainly cannot affect the decision-making management control. 4. In the aspect of result Measurability, the group Achievements is not Significant Difference.