本文選題：財(cái)務(wù)管控 + 優(yōu)化方案　； 參考：《北京交通大學(xué)》2014年碩士論文

【摘要】：近年來(lái),特別是金融危機(jī)之后,我國(guó)大型企業(yè)集團(tuán)呈現(xiàn)出跨地區(qū)、跨行業(yè)、多元化,多層級(jí)發(fā)展的趨勢(shì),組織結(jié)構(gòu)日益復(fù)雜,集團(tuán)內(nèi)部集而不團(tuán)問(wèn)題突出,財(cái)務(wù)管控問(wèn)題阻礙了各大企業(yè)集團(tuán)的發(fā)展。在新時(shí)期、新形勢(shì)下,A集團(tuán)的經(jīng)營(yíng)戰(zhàn)略重點(diǎn)已逐漸從“規(guī)模發(fā)展”向可持續(xù)性發(fā)展轉(zhuǎn)移,子公司財(cái)務(wù)管理分權(quán)過(guò)多的弊端日漸顯現(xiàn),原有的下屬公司財(cái)務(wù)管理分權(quán)過(guò)多、管理分散,已不能適應(yīng)新形勢(shì)下集團(tuán)的財(cái)務(wù)管控的需求。如何建立一個(gè)有效的集團(tuán)財(cái)務(wù)管控模式保證集團(tuán)戰(zhàn)略規(guī)劃和戰(zhàn)略控制的實(shí)現(xiàn),是A集團(tuán)財(cái)務(wù)管控必須面對(duì)和解決的重要課題。 本文試圖在完善我國(guó)企業(yè)集團(tuán)財(cái)務(wù)管控方面做些許探索。首先對(duì)國(guó)內(nèi)外學(xué)者們?cè)谪?cái)務(wù)管控方面的研究進(jìn)行綜述,其次,通過(guò)對(duì)A集團(tuán)的財(cái)務(wù)管控現(xiàn)狀的分析,發(fā)現(xiàn)其主要存在以下幾個(gè)問(wèn)題：不能充分實(shí)現(xiàn)資金集中管理,全面預(yù)算管理流于形式,信息化應(yīng)用程度不高,對(duì)子公司監(jiān)督服務(wù)水平不高等,以上這些問(wèn)題不能適應(yīng)新的財(cái)務(wù)管控模式,影響了A集團(tuán)對(duì)子公司的有效管控。因此,本著制度化和程序化等原則,本文設(shè)計(jì)了A集團(tuán)財(cái)務(wù)管控優(yōu)化方案,首先是通過(guò)設(shè)立結(jié)算中心進(jìn)行資金的集中管理。其次,搭建全面預(yù)算管理委員會(huì),預(yù)算目標(biāo)與企業(yè)集團(tuán)的發(fā)展戰(zhàn)略相協(xié)調(diào),使企業(yè)各期預(yù)算能相互銜接加強(qiáng)了預(yù)算管理的事前事中事后控制。第三,加強(qiáng)內(nèi)部控制,加快內(nèi)部審計(jì)建設(shè),以及財(cái)務(wù)預(yù)警體系建設(shè)。最后,通過(guò)完善的財(cái)務(wù)信息系統(tǒng),使本部能夠及時(shí)掌握下屬子公司的經(jīng)營(yíng)狀況,有利于對(duì)下屬公司的經(jīng)營(yíng)管理,更有利于本部整體經(jīng)營(yíng)決策,并使下屬公司在合理的可控范圍內(nèi)從事生產(chǎn)經(jīng)營(yíng),以期能夠?yàn)锳集團(tuán)在財(cái)務(wù)管控方面提供參考價(jià)值。 本文所設(shè)計(jì)的優(yōu)化方案,覆蓋了事前、事中、事后的各個(gè)環(huán)節(jié)和可以影響財(cái)務(wù)管控體系的諸多因素,解決了A集團(tuán)財(cái)務(wù)監(jiān)控不到位、全面預(yù)算管理流于形式、業(yè)績(jī)?cè)u(píng)價(jià)體系不合理等眾多問(wèn)題。同時(shí),借助信息技術(shù)促使A集團(tuán)財(cái)務(wù)工作在統(tǒng)一規(guī)范、信息準(zhǔn)確、風(fēng)險(xiǎn)控制、資源配置、高效運(yùn)作、管理提升等方面獲得實(shí)質(zhì)改進(jìn),實(shí)現(xiàn)財(cái)務(wù)業(yè)務(wù)一體化,適應(yīng)激烈的市場(chǎng)競(jìng)爭(zhēng),促進(jìn)整體戰(zhàn)略目標(biāo)的實(shí)現(xiàn)。通過(guò)對(duì)A集團(tuán)財(cái)務(wù)管理的優(yōu)化,能進(jìn)一步提高公司財(cái)務(wù)管理能力,降低財(cái)務(wù)風(fēng)險(xiǎn),使公司不斷提高經(jīng)濟(jì)效益,成長(zhǎng)為真正的現(xiàn)代企業(yè)集團(tuán)。
[Abstract]:In recent years, especially after the financial crisis, large enterprise groups in China have shown a trend of cross-region, cross-industry, diversification and multi-level development. The organizational structure is becoming more and more complex. Financial control problems hinder the development of major enterprise groups. In the new period, under the new situation, the management strategic emphasis of Group A has gradually shifted from "scale development" to sustainable development. The malpractice of excessive decentralization of financial management in subsidiary companies has gradually appeared, and the financial management of the original subordinate companies has been too decentralized. Decentralized management, can not adapt to the new situation under the group's financial control needs. How to establish an effective group financial control model to ensure the realization of group strategic planning and strategic control is an important subject that group A must face and solve. This paper attempts to improve the financial control of enterprise groups in China to do some exploration. First of all, the domestic and foreign scholars' research on financial control and control are summarized. Secondly, through the analysis of the current situation of financial control in Group A, it is found that there are the following main problems: the centralized management of funds can not be fully realized. The overall budget management is a mere formality, the degree of information application is not high, and the level of supervision and service to the subsidiary company is not high. These problems can not adapt to the new financial control mode, and affect the effective control of the subsidiary company of group A. Therefore, based on the principles of institutionalization and procedure, this paper designs the optimized scheme of financial control in Group A, which is to set up a clearing center for centralized management of funds. Secondly, the overall budget management committee should be set up, and the budget target should be coordinated with the development strategy of the enterprise group, so that the budget of each period of the enterprise can be connected with each other and the control of the budget management before and after the budget management is strengthened. Third, strengthen internal control, accelerate the construction of internal audit, and financial warning system construction. Finally, through a sound financial information system, this department can grasp the operating status of its subsidiary companies in a timely manner, which is conducive to the operation and management of the subordinate companies and to the overall management decisions of the headquarters. In order to provide reference value for Group A in financial control, the subordinate company can be engaged in production and operation within a reasonable controllable range. The optimization scheme designed in this paper covers all aspects in advance, in the incident, after the event and many factors that can affect the financial control system. It solves the problem that the financial supervision and control of Group A is not in place, and the overall budget management is just a formality. Performance evaluation system unreasonable and many other problems. At the same time, with the help of information technology, the financial work of Group A can be substantially improved in the aspects of standardization, accuracy of information, risk control, resource allocation, efficient operation, management promotion, and so on, so as to realize the integration of financial services. Adapt to the fierce market competition, promote the realization of the overall strategic objectives. By optimizing the financial management of Group A, the financial management ability of the company can be further improved, the financial risk can be reduced, and the economic benefit of the company will be improved continuously, and the company will grow into a real modern enterprise group.
【學(xué)位授予單位】：北京交通大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F426.63;F406.7

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