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拥有20多万名职工的武钢(集团)公司,是具有从勘探、设计到安装、投产一竿子到底的系列化、多功能的钢铁集团,对于这样庞大的企业集团,经营管理是困扰企业领导阶层的一大难题。目前,武钢(集团)公司对下属企业的管理主要分为两类情形:其一是行政式的直接管理,且大都采用承包制作法,即制订企业预算,并通过预算进行调控、考核和分配,所以难免带有“软预算约束”的通病;其二是实行控股制,对控股企业虽然形式上是通过董事会考核企业管理,但实质上同管
Wuhan Iron & Steel (Group) Co., Ltd., which has more than 200,000 employees, is a series of multi-functional iron and steel groups that have a complete range of exploration, design, installation, and production operations. For such a large group of companies, business management is troublesome for the corporate leadership. A big problem. At present, the management of affiliated companies by Wuhan Iron and Steel (Group) Corporation is mainly divided into two types: one is the administrative type of direct management, and most of them use the contract manufacturing method, that is, the formulation of corporate budgets, and through budget adjustment, assessment and distribution, Therefore, it is unavoidable to have a common problem with “soft budget constraints.” The second is the implementation of the holding system. Although the controlling companies are formally assessed by the board of directors for corporate management, they are essentially