本文運用扎根理論,以案例分析法對德隆集團子公司和SSA集團子公司內部控制問題進行研究。企業在多元化進程中,在多方面建立了標準化內部控制,進行了內部控制復制。但相對于之前的單一化企業,有的內部控制可以在一些子公司中進行標準化復制,有的則不能。關聯業務與非關聯業務治理缺陷、集權與分權治理失衡、激勵與考核同質化是造成內部控制不可復制的主要原因。短期內不可復制的內控問題可能導致多元化經營出現重大風險。通過在權限設置、管控模式、業務流程劃分及協同性、子公司經理的小算盤、子公司員工五個方面對突出的內控問題進行機理分析,為打開企業集團內控"黑箱"提供了線索。

This paper studies the internal control of subsidiaries of DLong and SSA group using grounded theory. During the process of diversification,the enterprise has established standardized internal control in various aspects and conducted internal control replication. However,compared with single enterprise,some internal control can be standardized replication in some subsidiaries,but some cannot be. Defects in the governance of affiliated and non-affiliated businesses,imbalance between centralized and decentralized governance,and inconsistent incentives and unitary assessment are the main reasons for the non-replicable internal control. The non-replicable internal control in the short term may lead to major risks in the diversified operation. By analyzing the mechanism of outstanding internal control problems in terms of authority setting,management and control mode,business process division and collaboration,ambitions of the subsidiary managers,it provides clues to open the "black box" of internal control of the enterprise groups.