我國企業(yè)集團財務(wù)控制研究

論文編號:KJ491  論文字數(shù):11842,頁數(shù):17

我國企業(yè)集團財務(wù)控制研究

摘  要

 企業(yè)集團作為一種高級組織形式，綜合了企業(yè)組織形態(tài)的多種優(yōu)勢，將推動企業(yè)組織形態(tài)和經(jīng)營機制的合理化：它們作為國民經(jīng)濟發(fā)展的支柱，是實現(xiàn)產(chǎn)業(yè)結(jié)構(gòu)調(diào)整和升級的主導(dǎo)力量；另外企業(yè)集團還是發(fā)展外向型經(jīng)濟的中堅力量，代表著國家的國際競爭力。正是基于企業(yè)集團的這種戰(zhàn)略作用，各個國家都在積極地發(fā)展和壯大企業(yè)集團以提高自己國家的綜合國力。但是隨著企業(yè)集團規(guī)模的不斷膨脹，組織結(jié)構(gòu)逐漸趨向復(fù)雜化，在其內(nèi)部管理中將會遇到諸多困難。集團內(nèi)部財務(wù)控制問題，一直是困擾各企業(yè)集團內(nèi)部管理的一大難題，也是企業(yè)界非常關(guān)注的一個現(xiàn)實問題。本文以我國大型企業(yè)集團作為研究對象，旨在探討如何建立適合我國企業(yè)集團的、有效的、一體化的財務(wù)控制體系，同時結(jié)合我國大型企業(yè)集團實際情況有針對性的提出建立一體化財務(wù)控制體系的具體實施方案。本文從分析企業(yè)集團這一高級組織的內(nèi)涵出發(fā)，首先準(zhǔn)確地界定“企業(yè)集團”一詞，分析其特征及我國企業(yè)集團的發(fā)展現(xiàn)狀；隨后，結(jié)合“集團”的特性，引入了“集團財務(wù)控制”一詞，深入分析了財務(wù)控制理論(包括財務(wù)控制的演化發(fā)展過程、內(nèi)涵及目標(biāo)、內(nèi)容) 。
關(guān)鍵詞：企業(yè)集團 財務(wù)控制 財務(wù)控制模式  財務(wù)監(jiān)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(yè)集團的財務(wù)控制 2
 2.1 企業(yè)集團的概念 2
 2.2 企業(yè)集團財務(wù)控制的原則 2
 2.3 企業(yè)集團財務(wù)控制的主要內(nèi)容 3
 3  我國企業(yè)集團財務(wù)控制的現(xiàn)狀分析 4
 3.1 企業(yè)集團財務(wù)控制制度不完善 5
 3.2 財務(wù)控制缺乏一體性 5
 3.3 業(yè)績考評等激勵制度不能有效執(zhí)行 6
 3.4 財務(wù)管理過度分權(quán) 7
 4 加強企業(yè)集團財務(wù)控制提出對策 8
 4.1 建立完善財務(wù)控制體制，并將財務(wù)控制滲透到各個方面 8
 4.2 改善企業(yè)集團財務(wù)控制方法，實施全面預(yù)算管理 8
 4.3 構(gòu)建以重大資本財務(wù)事項決策為重點的財務(wù)決策控制系統(tǒng) 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(biāo)考核體系 10
 4.6 構(gòu)建以財務(wù)檢查和內(nèi)部審計為主的財務(wù)監(jiān)督控制系統(tǒng) 10
 5 結(jié)束語 11
 參考文獻 12
 謝  辭 13