本文關(guān)鍵詞： 證券 財務(wù)集中管理模式 應(yīng)用及探討　出處：《山東大學(xué)》2012年碩士論文　論文類型：學(xué)位論文

【摘要】：長期以來,我國證券公司一直采用以分支機(jī)構(gòu)(營業(yè)部)為主體獨(dú)立核算的分散式財務(wù)管理模式,這種模式是在證券業(yè)發(fā)展初期形成的,隨著中國資本市場的快速發(fā)展,各種創(chuàng)新業(yè)務(wù)不斷推出,越來越不能適應(yīng)證券公司日益壯大后的管理需要。問題的根源在于公司總部對分支機(jī)構(gòu)財務(wù)管理的松散與滯后,因此,對財務(wù)管理模式改革的焦點(diǎn)就是通過何種方式將原來分散在分支機(jī)構(gòu)的人、財、物的管理權(quán)集中到公司總部。本文將主要結(jié)合齊魯證券推進(jìn)財務(wù)集中管理的具體過程,探討財務(wù)集中管理模式在證券公司的應(yīng)用。 本文共分6個部分,第一章重點(diǎn)闡述了證券行業(yè)發(fā)展的形式和企業(yè)財務(wù)集中管理模式的現(xiàn)狀,由此提出研究證券公司財務(wù)管理模式的重要性,在對國內(nèi)外財務(wù)管理模式研究進(jìn)行簡要分析的基礎(chǔ)上,描述了研究齊魯證券財務(wù)管理模式的理論架構(gòu)和總體思路；第二章為理論基礎(chǔ),詳細(xì)介紹了集權(quán)與分權(quán)理論、財務(wù)控制理論、系統(tǒng)論、信息傳遞理論和反饋控制論等,同時還介紹了財務(wù)管理模式及其類型；第三章為齊魯證券現(xiàn)狀,主要介紹齊魯證券的發(fā)展歷程、實施財務(wù)集中管理的背景等；第四章為齊魯證券財務(wù)集中管理模式的構(gòu)建,主要介紹齊魯證券財務(wù)集中管理模式的構(gòu)建及后續(xù)優(yōu)化；第五章為應(yīng)用效果及展望,主要分析實施財務(wù)集中管理取得的成效、存在的不足,以及關(guān)于進(jìn)一步深化財務(wù)集中管理的探討；第六章為研究結(jié)論總結(jié)和局限性,主要總結(jié)闡述財務(wù)集中管理模式以及本研究的局限性。 通過對齊魯證券財務(wù)管理模式的深入研究和經(jīng)驗總結(jié),希望能推進(jìn)企業(yè)管理理論的發(fā)展并為證券公司財務(wù)集中管理提供可借鑒的經(jīng)驗。
[Abstract]:For a long time, China's securities companies have been adopting the decentralized financial management model with the branch (business department) as the main body of independent accounting. This model was formed in the early stage of the development of the securities industry, and with the rapid development of China's capital market, All kinds of innovative business have been introduced constantly, which can't adapt to the management needs of the securities company after the growing. The root of the problem lies in the looseness and lag of the financial management of the branch office of the company headquarters, so, The focus of the reform of financial management mode is how to centralize the management power of people, property and property scattered in branches to the headquarters of the company. This paper will mainly combine Qilu Securities to promote the specific process of centralized financial management. This paper discusses the application of centralized financial management model in securities companies. This paper is divided into six parts. The first chapter focuses on the development of the securities industry and the current situation of the enterprise financial centralized management model, and puts forward the importance of studying the securities company financial management model. On the basis of brief analysis of domestic and foreign financial management model, this paper describes the theoretical framework and general idea of Qilu securities financial management model. Chapter two is the theoretical basis, introducing the centralization and decentralization theory in detail. Financial control theory, system theory, information transfer theory and feedback cybernetics are also introduced. Chapter three is the current situation of Qilu Securities, which mainly introduces the development of Qilu Securities. Chapter 4th is the construction of Qilu securities financial centralized management model, mainly introduces the Qilu securities financial centralized management model construction and subsequent optimization, 5th chapter for the application effect and prospect, This paper mainly analyzes the achievements and shortcomings of the implementation of centralized financial management, as well as the discussion on further deepening the centralized financial management. Chapter 6th summarizes the conclusions and limitations of the study. This paper mainly summarizes the financial centralized management model and the limitations of this study. Through the deep research and experience summary of Qilu securities financial management mode, we hope to promote the development of enterprise management theory and provide the experience for securities company financial centralized management.
【學(xué)位授予單位】：山東大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2012
【分類號】：F830.42

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 呼桂霞;陳萬江;;財務(wù)管理理論結(jié)構(gòu)的系統(tǒng)論構(gòu)建設(shè)想[J];西華大學(xué)學(xué)報(哲學(xué)社會科學(xué)版);2008年01期

2 鐘文欣;集分結(jié)合財務(wù)管理模式下的財務(wù)監(jiān)督機(jī)制探析[J];財會通訊;2004年20期

3 張俊光,周立祥;國有企業(yè)集團(tuán)財務(wù)管理模式初探[J];財會月刊;1997年06期

4 游達(dá)明 ,陳敏;網(wǎng)絡(luò)時代集團(tuán)財務(wù)信息集成化管理淺見[J];財會月刊;2003年21期

5 王巧云,張冬梅;集團(tuán)公司財務(wù)管理新模式——“四統(tǒng)一分”法[J];財稅與會計;2002年09期

6 白俊仁;;實施集團(tuán)財務(wù)集中管理需把握的兩個問題[J];財務(wù)與會計;2005年03期

7 黃林軍;張勇;閉珊珊;;網(wǎng)絡(luò)環(huán)境下財務(wù)集中管理模式的選擇與構(gòu)建[J];財務(wù)與會計;2008年08期

8 薛濤海;;中國移動財務(wù)集中管理模式的探索與實踐[J];財務(wù)與會計;2008年11期

9 郭延軍;;對企業(yè)集團(tuán)實施財務(wù)集中管理的思考[J];財務(wù)與會計;2008年14期

10 白嵐,董利君;企業(yè)財務(wù)管理體制探索[J];北方經(jīng)貿(mào);2001年03期

相關(guān)碩士學(xué)位論文 前2條

1 黃慧欣;我國中小企業(yè)財務(wù)管理模式研究[D];廣東工業(yè)大學(xué);2008年

2 郭毅剛;財務(wù)集中管理模式在巴彥淖爾電業(yè)局中的應(yīng)用研究[D];華北電力大學(xué)（北京）;2008年

，

本文編號：1539849