如今，随着集团化企业越来越多，提高集团化管理能力、打造强有力的集团总部成为这些企业面临的紧迫需求，而构建一个完善的集团管控体系方案，是首要的一步。

一般来说，构建集团管控体系分为以下七步：一是业务板块整合，即对集团企业下属业务单元进行同业整合，构建业务板块型公司或事业部；二是确定母公司的战略定位，即母公司在中短期、中远期来说的战略性定位，比如是实业经营为主，还是资本运营为主，或者两者兼而有之；三是确定母公司对下属业务单元的管理模式。通常对于多元化特别是非相关多元化企业集团来说，不会是单一的一种管理模式，而会是二种或三种管理模式并存，有的也称为混合型管理模式；四是确定母子公司的功能定位，比如总部定位为资本运营中心、投资中心、财务中心、人力资源中心、资源配置中心等，下属公司定位为利润中心、运营管理中心等。五是治理结构建设，有的也称为集团管控中的法律线，即通过构建子公司的董事会、监事会、经理层治理体系，从法理上达到对子公司的有效控制；六是组织机构优化，根据母公司管理模式要求和功能定位，确定总部的核心职能，既而设计职能机构；七是控制体系设计，有的也称为集团管控中的管理线，通常分为静态控制和动态控制，静态控制包括人事控制、财务控制、权限控制和信息控制；动态控制包括战略管理、计划管理、预算管理和业绩管理，即以集团战略目标为导向，分解成年度经营计划，通过全面预算进行资源配置，最终以业绩管理实现对子公司的过程与结果的控制。

      以上是集团管控的常用构建体系，但是在实际当中，各集团企业的成立背景、集团性质、管理现状不一，对集团管控的要求也不一样，因此，未必按部就班按照这七步走，而应根据企业实际构建适应自己的管控体系。比如，对于业务比较清晰的实业企业而言，第一、二步即可省略，直接进行整体战略和业务战略分析，然后确定各业务的管理模式。又比如，对于控股子公司为绝对控股（有的控股达到90%以上）的子公司，在实际经营当中小股东对经营决策权基本放弃（基于对大股东的信任），治理结构的设计其实已经没有意义，因此可以考虑在管理体系构建时按照全资子公司对待，但在形式上和程序上不违背法理即可。

      另外，对于控制体系（管理线），在逻辑关系上，既可以分为静态控制和动态控制，也可以按照职能管理建设，比如战略管理、人力资源管理、财务管理、投资管理、审计管理、信息管理、权限管理等，只要整个控制体系完善，重大管理事项不遗漏，母子公司管控顺畅就可以，不必要刻意求全求新，毕竟简单才是管理的真谛。

   Nowadays, with the more and more jituanhua enterprises, to improve the management ability of the group, build a strong group headquarters to become the urgent needs of these enterprises.It is the first step to construct a perfect group control system.

  In general, the establishment of a group control system is divided into the following 7 steps: 1 is the business plate, that is, the group of business units to integrate the business unit, the construction of business plate-type company or business division;2 is the strategic positioning of the parent company, which is the strategic positioning of the parent company in the short-term and COSCO period, such as industrial management, or capital operation, or both;3 is the management mode of the parent company to the subordinate business unit.Generally, it is not a single mode of management, which is a single mode of management, but also a hybrid management model, and some are also known as hybrid management mode;4 is to determine the function location of the mother and son company.Such as the headquarters of the capital operations center, investment center, financial center, human resources center, resource allocation center, the company is located as a profit center, operation management center.Five is the construction of governance structure, and some are also called the legal line in the group control, namely, through the construction of the board of directors, the board of supervisors, the management system of the management system.To achieve the effective control of the company on the basis of law;6 is an organization optimization, according to the parent company management mode requirements and functional positioning, determine the core functions of the headquarters, and design functional institutions;7 is the control system design, some also call the management line in the group control, usually divided into static control and dynamic control, static control includes personnel control, financial control, authority control and information control;Dynamic control includes strategic management, planning management, budget management and performance management, which is based on group strategic objectives.To break down into the annual business plan, through the comprehensive budget to carry out the allocation of resources, in the end, the performance management to achieve the process and the results of the control.

   Above is a common construction system for group control, but in practice, the establishment of the group enterprises, the nature of the group, the situation of management is different, the group control is not the same, so.Not necessarily in accordance with these 7 steps, but according to the actual construction of the enterprise to adapt to their own control system.For example, for a relatively clear business enterprise,First, two steps can be omitted, direct the overall strategy and business strategy analysis, and then determine the management mode of each business.For example, to the holding subsidiary for the absolute holdings (some holding more than 90%) of the subsidiary, in the actual operation of the small and medium-sized shareholders in the business decision-making.Based on the trust of large shareholders, the design of governance structure has no meaning, so it can be considered to be treated by a wholly-owned subsidiary in the management system.But in the form and the procedure does not go against the law.

   In addition, the control system (management line), in the logical relationship, can be divided into static control and dynamic control, as well as functional management, such as strategic management, human resources management.Financial management, investment management, audit management, information management, authority management, as long as the whole control system is perfect, major management issues, and mother-child management can be managed smoothly.It is not necessary to strive for new things, after all, it is simply the true meaning of management.