本文選題：企業(yè)集團　切入點：財務(wù)協(xié)同　出處：《武漢理工大學》2013年博士論文　論文類型：學位論文

【摘要】：企業(yè)集團是由多個企業(yè)或者組織通過有機的經(jīng)濟聯(lián)結(jié)而形成的多法人聯(lián)合體,是一個國家企業(yè)競爭力的集中表現(xiàn)。改革開放以來,一大批擁有自主知識產(chǎn)權(quán)、知名品牌和國際競爭力的企業(yè)集團迅速成長起來,成為國民經(jīng)濟的脊梁。然而,由于企業(yè)集團組織形式的復雜性和多樣性,其財務(wù)協(xié)同治理問題成為一個重大而迫在眉睫的現(xiàn)實問題。 近年來國內(nèi)外學者圍繞企業(yè)集團財務(wù)協(xié)同發(fā)展動因、機制及影響等方面開展了大量的研究,然而現(xiàn)有研究尚未有效解決傳統(tǒng)企業(yè)集團財務(wù)治理理論與系統(tǒng)學的融合問題,且其研究視角缺乏動態(tài)性和應(yīng)用導向性,因而難以有效闡釋企業(yè)集團財務(wù)協(xié)同治理的深層次問題�；诖�,本文在借鑒現(xiàn)有研究成果的基礎(chǔ)上,綜合運用經(jīng)濟學、管理學和系統(tǒng)科學的相關(guān)理論,采用文獻研究、問卷調(diào)查、實證分析與理論推理等研究方法,力圖解決企業(yè)集團財務(wù)協(xié)同兩個關(guān)鍵問題：一是揭示企業(yè)集團財務(wù)協(xié)同治理的內(nèi)在機理和模式構(gòu)建問題；二是企業(yè)集團財務(wù)協(xié)同治理效應(yīng)的評價與優(yōu)化問題。 圍繞上述研究目標,本文重點開展了四個方面的研究內(nèi)容： (1)企業(yè)集團財務(wù)協(xié)同治理的機理分析。從企業(yè)集團財務(wù)協(xié)同治理的內(nèi)涵入手,依據(jù)協(xié)同關(guān)系的動態(tài)發(fā)展變化特征,構(gòu)建了由形成機理、運行機理和動態(tài)博弈機理構(gòu)成的協(xié)同框架體系,并運用序參量方程模型、種群生態(tài)學思想和博弈理論對企業(yè)財務(wù)協(xié)同治理機理進行分析。 (2)企業(yè)集團財務(wù)三維協(xié)同治理的模式。在分析傳統(tǒng)財務(wù)治理模式缺陷的基礎(chǔ)上,運用系統(tǒng)學原理,從財務(wù)戰(zhàn)略協(xié)同維度、財務(wù)資源協(xié)同維度和財務(wù)利益協(xié)同維度構(gòu)建了三維協(xié)同治理模式,并對財務(wù)戰(zhàn)略協(xié)同、財務(wù)資源協(xié)同和財務(wù)利益協(xié)同三個了系統(tǒng)的構(gòu)成及其相互作用機理進行了分析。 (3)企業(yè)集團財務(wù)三維協(xié)同治理效應(yīng)測評體系與方法構(gòu)造。在參考現(xiàn)有文獻及實地調(diào)研的基礎(chǔ)上,構(gòu)造企業(yè)集團財務(wù)三維協(xié)同治理效應(yīng)測評體系,即財務(wù)戰(zhàn)略協(xié)同、務(wù)資源協(xié)同和財務(wù)利益協(xié)同三個維度,并對指標層包含的10個指標的內(nèi)涵及其量化方法進行說明�？紤]企業(yè)集團財務(wù)協(xié)同評價指標包含專家主觀評價,因此運用未確知測度理論建立了企業(yè)集團三維財務(wù)協(xié)同治理效應(yīng)未確知評價模型,實現(xiàn)對20家樣本企業(yè)財務(wù)協(xié)同三個維度的協(xié)同效應(yīng)以及整體協(xié)同效應(yīng)的評價。 (4)企業(yè)集團財務(wù)三維協(xié)同治理的路徑分析。結(jié)合企業(yè)財務(wù)三維協(xié)同治理效應(yīng)評價實證分析結(jié)論,提出企業(yè)集團財務(wù)協(xié)同效應(yīng)優(yōu)化路徑,主要包括以企業(yè)集團財務(wù)環(huán)境適應(yīng)能力協(xié)同治理路徑、企業(yè)集團財務(wù)資源配置能力協(xié)同治理路徑、企業(yè)集團財務(wù)利益協(xié)調(diào)能力協(xié)同治理路徑,并對實現(xiàn)途徑的具體策略進行了分析。 通過本文研究發(fā)現(xiàn)：第一,企業(yè)集團財務(wù)協(xié)同是一個動態(tài)的變化過程,其變化過程依次經(jīng)歷財務(wù)協(xié)同形成階段、財務(wù)協(xié)同運行階段和財務(wù)協(xié)同動態(tài)博弈三個階段；第二,企業(yè)集團財務(wù)協(xié)同治理要素構(gòu)成一個完整的大系統(tǒng),其具體包含企業(yè)財務(wù)戰(zhàn)略協(xié)同子系統(tǒng)、企業(yè)財務(wù)資源協(xié)同子系統(tǒng)和企業(yè)財務(wù)利益協(xié)同子系統(tǒng),且三個子系統(tǒng)既相互影響、相互制衡；第三,從理論與實證結(jié)果表明,企業(yè)集團財務(wù)協(xié)同治理效應(yīng)評價體系包含財務(wù)戰(zhàn)略協(xié)同、財務(wù)資源協(xié)同和財務(wù)利益協(xié)同三個維度,且該評價體系具有可靠性；第四,當前企業(yè)集團財務(wù)協(xié)同治理效應(yīng)整體水平較低,主要是由于企業(yè)財務(wù)資源協(xié)同能力不足所導致。因此,要提升企業(yè)集團財務(wù)協(xié)同治理效應(yīng),首先要著力提高企業(yè)財務(wù)資源協(xié)同能力,其次增加企業(yè)財務(wù)利益協(xié)同能力,再次改善企業(yè)財務(wù)戰(zhàn)略協(xié)同能力。上述研究發(fā)現(xiàn)一方面豐富、拓展了當前該領(lǐng)域研究的理論基礎(chǔ),另一方面對當前企業(yè)集團財務(wù)協(xié)同治理的實踐提供了決策依據(jù)。
[Abstract]:Enterprise group is a multi corporate consortium formed by a number of enterprises or organizations through the organic Economic Association, is a concentrated expression of the national competitiveness of enterprises. Since the reform and opening up, a large number of well-known brands with independent intellectual property rights, and the international competitiveness of enterprises rapidly grow up and become the backbone of the national economy. However, because of complexity the organization form and diversity, the financial cooperative governance has become an important and imminent problem.
In recent years, domestic and foreign scholars on the financial cooperative development, carry out a lot of research on mechanism and influence, however, the existing research has not yet effectively solve the problem of integration of the traditional enterprise financial governance theory and system, and the research perspective is lack of dynamic and application oriented, so it is difficult to effectively explain the financial cooperative governance level based on this problem. In this paper, on the basis of the existing research results, comprehensive use of economics, management science and system science, using literature research, questionnaire survey, empirical analysis and theoretical reasoning and other research methods, tries to solve two key problems of collaborative Finance: the first is to reveal the inherent mechanism and mode of financial cooperation the construction of governance problems; two is the evaluation and optimization of collaborative governance effect of financial problems.
Around the above research goals, this paper focuses on four aspects:
(1) analysis of governance mechanism of cooperative finance. Starting from the financial cooperative governance connotation, based on the dynamic change characteristics of collaborative relationship, constructed by the formation mechanism, operation mechanism and system framework of collaborative dynamic game mechanism, and using the order parameter equation model, population ecology idea and game theory to analyze Cooperative Governance the mechanism of corporate finance.
(2) financial 3D collaborative governance model. Based on the analysis of the traditional financial management mode defects, using the principle of system science, from financial strategy cooperative dimension, synergy dimension to build the three-dimensional model of collaborative governance collaborative dimension and financial interests of financial resources, and coordination of financial strategy, analyzes the three cooperative system the formation and interaction mechanism of financial resource synergy and financial interests.
(3) financial 3D collaborative governance effect evaluation system and method of structure. Based on the existing literature and field investigation on the financial structure of 3D collaborative governance effect evaluation system, namely financial strategy cooperative, collaborative service resources and financial interests with the three dimensions, the connotation of 10 indicators and contains the index layer and quantitative methods are described. Considering the financial cooperative evaluation index contains subjective evaluation experts, the use of unascertained 3D Group Financial Cooperative Governance Effect of the unascertained measure theory to establish evaluation model, realize the three dimensions of collaborative synergies and the whole effect of the evaluation of the 20 enterprises finance.
(4) the enterprise financial governance path. 3D collaborative analysis with 3D collaborative enterprise financial governance effect evaluation conclusion of the empirical analysis, put forward the enterprise financial synergy optimization path, including the financial ability to adapt to the environment of collaborative governance path, enterprise group financial resources allocation ability of collaborative governance path, enterprise financial interests coordination collaborative governance path. And the specific strategies of realization are analyzed.
This study found that: first, financial cooperative is a dynamic process, the change process of experienced financial cooperative formation stage, operation stage of financial synergy and financial synergy dynamic game in three stages; second, the enterprise financial cooperative governance to form a complete system, which includes enterprise financial strategic synergy the subsystem, the financial resources of the enterprise collaboration subsystem and enterprise financial interests coordination subsystem, three subsystems and mutual influence, mutual checks and balances; third, that from the theoretical and empirical results, enterprise group financial cooperative governance effect evaluation system includes financial strategic synergy, financial synergy and financial synergy resources interests in three dimensions, and the the evaluation system is reliable; fourth, the current financial cooperative governance effect the overall level is low, mainly due to financial resources As a result of inadequate coordination ability. Therefore, to enhance the financial cooperative governance effect, we must first focus on improving enterprise financial resource cooperative ability, then increase the enterprise financial interests coordination ability, improve enterprise financial strategy cooperative ability again. The study found a rich, expand the theoretical basis of the study in this field, on the other hand to provide on the basis of the current practice of enterprise financial decision-making. Collaborative governance

【學位授予單位】：武漢理工大學
【學位級別】：博士
【學位授予年份】：2013
【分類號】：F275;F276.4

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本文編號：1571278