我國企業集團財務控制研究

論文編號:KJ491  論文字數:11842,頁數:17

我國企業集團財務控制研究

摘  要

 企業集團作為一種高級組織形式，綜合了企業組織形態的多種優勢，將推動企業組織形態和經營機制的合理化：它們作為國民經濟發展的支柱，是實現產業結構調整和升級的主導力量；另外企業集團還是發展外向型經濟的中堅力量，代表著國家的國際競爭力。正是基于企業集團的這種戰略作用，各個國家都在積極地發展和壯大企業集團以提高自己國家的綜合國力。但是隨著企業集團規模的不斷膨脹，組織結構逐漸趨向復雜化，在其內部管理中將會遇到諸多困難。集團內部財務控制問題，一直是困擾各企業集團內部管理的一大難題，也是企業界非常關注的一個現實問題。本文以我國大型企業集團作為研究對象，旨在探討如何建立適合我國企業集團的、有效的、一體化的財務控制體系，同時結合我國大型企業集團實際情況有針對性的提出建立一體化財務控制體系的具體實施方案。本文從分析企業集團這一高級組織的內涵出發，首先準確地界定“企業集團”一詞，分析其特征及我國企業集團的發展現狀；隨后，結合“集團”的特性，引入了“集團財務控制”一詞，深入分析了財務控制理論(包括財務控制的演化發展過程、內涵及目標、內容) 。
關鍵詞：企業集團 財務控制 財務控制模式  財務監督 全面控制
 
 
 
ABSTRACT

 Enterprise Group, as an advanced form of organization combines the many advantages form of business organization will promote the corporate organizational form and operating mechanism of rationalization: they are as a pillar of national economic development is to achieve industrial restructuring and upgrading of the dominant force; another Enterprise Group is the backbone of the development of export-oriented economy, representing the country's international competitiveness. It is precisely because of this strategic role of enterprise groups in various countries are active in development and expansion of enterprise groups to improve their country's comprehensive national strength. But with the continuous expansion of the scale of enterprise groups, organizational structure, gradually becoming a more complex.
 In its internal management will encounter many obstacles. Group's internal financial control issues, has been troubled by the internal management of the enterprise groups a big problem as well as the business community is very concerned about a real problem. In this paper, large enterprise groups in China as an object of study is to investigate how to establish suitable to China's enterprise groups, effective, integrated financial control system, combined with the actual situation of China's large-scale enterprise groups targeted for the establishment of an integrated system of financial control The specific implementation plans. In this paper, analysis of enterprise groups, senior organizations, the connotation of this proceeding,
 First, precise definition of "enterprise group" is to analyze its characteristics and status of the development of enterprise groups in China; Subsequently, the combination of the "Group" feature, the introduction of "group financial control" in-depth analysis of the financial control theory (including financial control the evolution of the development process, content and objectives, content).
Keywords: enterprise group  financial control  financial control model  parent company  financial supervision

目  錄

 摘  要 I
 ABSTRACT II
 1 前  言 1
 2 企業集團的財務控制 2
 2.1 企業集團的概念 2
 2.2 企業集團財務控制的原則 2
 2.3 企業集團財務控制的主要內容 3
 3  我國企業集團財務控制的現狀分析 4
 3.1 企業集團財務控制制度不完善 5
 3.2 財務控制缺乏一體性 5
 3.3 業績考評等激勵制度不能有效執行 6
 3.4 財務管理過度分權 7
 4 加強企業集團財務控制提出對策 8
 4.1 建立完善財務控制體制，并將財務控制滲透到各個方面 8
 4.2 改善企業集團財務控制方法，實施全面預算管理 8
 4.3 構建以重大資本財務事項決策為重點的財務決策控制系統 8
 4.4 確立資金控制方式，強化資金控制職能 9
 4.5 完善各項指標考核體系 10
 4.6 構建以財務檢查和內部審計為主的財務監督控制系統 10
 5 結束語 11
 參考文獻 12
 謝  辭 13