集团核心企业(母公司)怎么控制紧密层企业(子公司),怎么管理集团?这是建筑企业集团发展壮大需要认真研究和解决的问题。“控制”和“管理”并不是纯理论概念,而是要有切实可行的、能够调动各层次积极性的具体实现形式。实践证明,行政手段为主的管理难以适应以资产为主要联结纽带的母子公司体制。因此,本文试将“资本经营责任制”作为建筑企业集团母子公司管理形式提出,与专家和同行们商讨。 一、资本经营责任制的含义 所谓资本经营责任制,就是在清产核资、建立资本金制度的基础上,根据“投入产出”原理,科学测定预期产出利润,用招聘或委派的方式确定企业管理者。管理者原则上以一定的财产或货币作抵押或以其他责任方式签约。在经营期间,通过以资本金利润率为核心的资本经营考核指标体系,对管理者进行定期考核,实 How does the group core company (parent company) control the close-tier companies (subsidiaries) and how do they manage the group? This is a problem that the construction enterprise group needs to seriously study and solve. “Control” and “management” are not purely theoretical concepts. Instead, they must have concrete practical forms that can mobilize the enthusiasm of all levels. Practice has proved that the management based on administrative means is difficult to adapt to the parent-subsidiary company system with assets as the main link. Therefore, this paper tries to put the “Capital Management Responsibility System” as the management form of the parent company of the construction enterprise group, and discuss it with experts and colleagues. I. Implications of the Capital Management Responsibility System The so-called capital management responsibility system is based on the principle of “input and output”, based on the principle of “putting in and out of production”, based on the principle of “putting in and out of production”, scientific determination of the expected output profits, and the use of recruitment or delegating methods. Business managers. In principle, managers use certain assets or currencies as collateral or sign contracts in other ways. During the operation period, the managers are regularly assessed through the capital management assessment index system with the core rate of profit of capital.