企业集团管理控制研究综述

从宏观和微观两个层面，对国内外有关企业集团的内部管理控制研究进行了综述，并指出，国内外学者对企业集团控制方式的研究主要集中在财务控制方面，而近年来又主要集中在对财务总监委派制的研究上，最后指出，尽管企业集团的研究已成为学术界的新兴领域，但关于企业集团管理控制的研究还处于起步阶段，因此，开展相应的实证研究是未来的一个研究方向。

Literature review on management control of the business group

This article presents a review of the literature on management control of the business group both from macroscopically level and microcosmic aspect.It also indicates that the relevant studies mainly focus on the financial control and more recently on the appointment of chief financial officers.Finally,it points out that despite the growing academic interest in business group,research on its management control has drawn relatively little attentions and relevant empirical study will be an interesting direction for future research.