本文選題：財務管理 + 財務集中管理��； 參考：《江西財經(jīng)大學》2017年碩士論文

【摘要】：隨著我國經(jīng)濟體制改革的深化和世界經(jīng)濟一體化大潮的推進,國有企業(yè)集團化趨勢日益明顯。激烈的市場化競爭要求國有集團公司建立新型的財務管理體制,增強資金運營效率,提高集團競爭力。大型國有企業(yè)集團一般都規(guī)模龐大,下設有眾多分公司和子公司,管理層級比較復雜,財務資金分散,會計信息傳遞速度慢、成本高、存在人為操縱風險,導致財務管理的難度非常大,提升了企業(yè)的財務風險和經(jīng)營風險,導致經(jīng)營者無法正確判斷企業(yè)的經(jīng)營狀況。目前,將財務基礎崗位從各個經(jīng)營單元中剝離開來重新整合,實行財務集中管理是國有企業(yè)集團開始應用的一種新型財務管理模式�，F(xiàn)如今,企業(yè)集團的財務管理模式有向財務集中管理靠攏的趨勢。財務集中管理一般依托于信息化建設,通過統(tǒng)一的信息系統(tǒng)讓集團型企業(yè)下各個經(jīng)營單元達到核算制度、報告制度和管理制度的統(tǒng)一。財務集中管理這一新型的管理模式便于集團型企業(yè)將各經(jīng)營單元全部列入集團統(tǒng)一核算管理,此舉要求集團型企業(yè)整合現(xiàn)有的財務資源,以達到強化集團對各經(jīng)營單元的財務監(jiān)管職能,防控財務風險的目的,最終推動整個集團長久穩(wěn)定發(fā)展。本文分為六個部分,以通信行業(yè)的上市國有企業(yè)F公司財務核算中心為例,分析其財務集中管理模式現(xiàn)狀,評價其優(yōu)勢及不足之處,針對其不足之處提出改進建議。其中第一部分,提出了本文的研究背景和研究意義,梳理了國內(nèi)外學者對財務集中管理模式的研究成果,闡明了本文的研究思路和文章的主要內(nèi)容。第二部分,從企業(yè)集團財務管理、財務集中管理和財務信息化三個小節(jié)闡述了財務集中管理的相關理論基礎。第三部分,簡要描述了F公司的概況,詳細介紹了F公司財務核算中心的組織架構、財務集中管理相關制度建設和財務信息化建設現(xiàn)狀。第四部分,通過分析影響F公司財務集中管理效率的因素,指出F公司財務集中管理模式中的優(yōu)勢與不足。第五部分,從F公司財務核算中心崗位職責的制定與履行、財務團隊建設和對項目管理與財務管理一體化進程的推進提出建議。最后一部分總結全文,并對財務集中管理的在日后企業(yè)管理中的重要地位做出展望。
[Abstract]:With the deepening of China's economic system reform and the advancement of the tide of world economic integration, the trend of state-owned enterprises' collectivization is becoming more and more obvious.The fierce market competition requires state-owned group companies to establish a new financial management system, enhance the efficiency of capital operation, and improve the competitiveness of the group.Large state-owned enterprise groups are generally large in scale, with numerous branches and subsidiaries, complicated management levels, scattered financial funds, slow transmission of accounting information, high costs, and the risk of artificial manipulation.As a result, the financial management is very difficult, which promotes the financial risk and the management risk of the enterprise, and leads the operator to be unable to correctly judge the operating condition of the enterprise.At present, it is a new financial management mode for state-owned enterprise groups to separate and reintegrate the financial basic posts from each operating unit and to implement centralized financial management.Nowadays, the financial management mode of enterprise group has the tendency of converging to centralized financial management.The centralized financial management generally depends on the information construction. Through the unified information system, the management units under the group type enterprises can achieve the accounting system, the reporting system and the management system unified.The new management mode of centralized financial management is convenient for group enterprises to integrate all business units into the unified accounting management of the group, which requires group enterprises to integrate existing financial resources.In order to strengthen the financial supervision function of the group to each business unit, prevent and control the financial risk, and finally promote the whole group to develop steadily for a long time.This paper is divided into six parts. Taking the financial accounting center of listed state-owned company F of the communication industry as an example, this paper analyzes the present situation of its financial centralized management mode, evaluates its advantages and disadvantages, and puts forward some suggestions for its improvement.The first part puts forward the research background and significance of this paper, combs the research results of domestic and foreign scholars on the financial centralized management model, and clarifies the research ideas and main contents of this paper.The second part expounds the theoretical basis of financial centralized management from three sections: financial management, centralized financial management and financial information.In the third part, the general situation of company F is briefly described, and the organizational structure of financial accounting center of company F, the construction of financial centralized management system and the present situation of financial information construction are introduced in detail.The fourth part points out the advantages and disadvantages of the financial centralized management mode of F company by analyzing the factors that affect the efficiency of financial centralized management in F Company.The fifth part, from the F company financial accounting center post responsibility formulation and the fulfillment, the finance team construction and the advancement to the project management and the financial management integration process proposed the proposal.The last part summarizes the full text and looks forward to the important position of centralized financial management in the future enterprise management.
【學位授予單位】：江西財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F626.115

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