【正文】 I 摘要 21 世紀(jì)全球電子化的趨勢使企業(yè)的競爭力從有形制造力轉(zhuǎn)向無形信息科技的基礎(chǔ)建設(shè)上。隨著信息技術(shù)的迅猛發(fā)展，計算機(jī)大量進(jìn)入企業(yè)制造管理領(lǐng)域，使企業(yè)制造過程組織更趨柔性化和高效化，與信息技術(shù)緊密相聯(lián)的先進(jìn)管理技術(shù)一一企業(yè)資源計劃系統(tǒng) (以下簡稱 ERP)應(yīng)運而生。 ERP 作為企業(yè)管理者解決企業(yè)管理問題的一種先進(jìn)工具，能夠?qū)ζ髽I(yè)業(yè)務(wù)流程進(jìn)行規(guī)范和優(yōu)化，對企業(yè)的物流、資金流和信息流進(jìn)行集成整合，合理有效地配置企業(yè)資源，降低成本，加快企業(yè)對于市場的反應(yīng)速度，從而集中管控與營運能力以及提高企業(yè)在市場中的競爭力。 投資 ERP 系統(tǒng)，以改善企業(yè)管理水平，從而進(jìn)一步提高企業(yè)經(jīng)濟(jì)效益和競爭力的理念與做法，正逐漸得到中國政府和企業(yè)的認(rèn)同。中國信息產(chǎn)業(yè)部和國家經(jīng)貿(mào)委聯(lián)合發(fā)布了《關(guān)于加快推進(jìn)企業(yè)管理信息化建設(shè)的指導(dǎo)意見》，要求企業(yè)大力開展 ERP 系統(tǒng)的建設(shè)和應(yīng)用，并把企業(yè)信息化建設(shè)列為國債貼息重點支持專項，對 ERP 投資給予資金政策支持。根據(jù) CCID 的統(tǒng)計，近幾年來中國企業(yè)實施 ERP 投資額逐年快速增長，從 2020 年的 5. 7 億元開始，到 2020 年底投資規(guī)模迅速擴(kuò)大了 56 倍，并且預(yù)測未來五年中國企業(yè) ERP 投資將以 20. 7%的年均復(fù)合增長率 增長。 本文以 FS 控股公司 為例，借助 ERP 系統(tǒng)，搭建管控平臺，有效解決公司內(nèi)部信息化發(fā)展不平衡、存在 “ 信息孤島 ” 、財務(wù)的業(yè)務(wù)分離，難以從價值的角度實現(xiàn)對業(yè)務(wù)的實時管控等弊端。 關(guān)鍵詞：集中管控、 ERP 系統(tǒng)、營運能力 II Abstract Global electronics trend of the 21st century so that the petitiveness of enterprises from manufacturing power steering on tangible intangible information technology infrastructure. With the rapid development of information technology， puters poured into the manufacturing enterprise management， enterprise manufacturing process so that anizations bee more flexible and efficient， and IT is closely related to the advanced management techniques one by one enterprise resource planning system (hereinafter referred to as ERP) emerged. ERP as a business manager to solve the problem of an advanced business management tool， able to standardize business processes and optimize enterprise logistics， capital flow and information flow integration integration， rational and efficient allocation of corporate resources， reduce costs and accelerate for the reaction speed enterprise market， thus centralized control and operational capabilities， and improve enterprise petitiveness in the market. Investment ERP system to improve enterprise management level， so as to further enhance the concept and practice of economic efficiency and petitiveness is gradually being Chinese government and corporate identity. Chinese Ministry of Information Industry and the State Economic and Trade Commission jointly issued the Guiding Opinions on Accelerating the construction of enterprise information management， requires panies to vigorously carry out the construction and application of ERP systems and enterprise information technology as a key support for the special bond discount， right ERP investment policy to give financial support. According to CCID statistics， in recent years， Chinese enterprises to implement ERP investment in fastgrowing year by year， from 570 million yuan in 2020 began to rapidly expand the scale of investment by the end of 2020 the 56 times， and predict the next five years China Enterprise ERP investment will be % CAGR growth. In this paper， A Holding Group， for example， with the ERP system， build III management and control platform， an effective solution to the uneven development of information technology within the pany， the existence of islands of information， the separation of financial services， it is difficult to achieve realtime control of the business from the perspective of the value of such problems . Keywords： centralized control， ERP systems， operating capacity IV 摘要 .................................................................................................................................. I Abstract ............................................................................................................................II 第一章 緒論 .................................................................................................................... 1 一、 研究背景和意義 ................................................................................................. 1 （一） 研究背景 ................................................................................................. 1 （二） 研究目的 ................................................................................................. 3 二、 國內(nèi)外研究綜述 ................................................................................................. 3 （一） 國外研究現(xiàn)狀 .......................................................................................... 3 （二） 國內(nèi)研究現(xiàn)狀 .......................................................................................... 6 三、 研究框架 ............................................................................................................ 8 第二章 集團(tuán)管控與集團(tuán)信息化理論 ............................................................................... 10 一、集團(tuán)公司相關(guān)概念 ............................................................................................ 10 （一）國外 關(guān)于企業(yè)集團(tuán)定義 .......................................................................... 10 （二）我國企業(yè)集團(tuán)發(fā)展歷程 ...........................................................................11 （三） 我國企業(yè)集團(tuán)的形成模式 ....................................................................... 12 三、 企業(yè)管控相關(guān)理論 ............................................................................................ 13 （ 一） 戰(zhàn)略管理 ............................................................................................... 13 （二） 文化管理 ............................................................................................... 13 （三） 人力資源管理 ........................................................................................ 13 （四） 無形資產(chǎn)管理 ........................................................................................ 14 （五） 財務(wù)管理 ............................................................................................... 14 （六） 績效管理 ............................................................................................... 15 四、 集團(tuán)管控信息化理論 ........................................................................................ 16 （一） 集團(tuán)管控信息化平臺架構(gòu)模型 ................................................................ 16 （二）集團(tuán)管控信息化平臺研究 .................................................................