本文選題：貴金屬公司 + 財務(wù)管控　； 參考：《北京交通大學(xué)》2014年碩士論文

【摘要】：集團公司的產(chǎn)生和發(fā)展,以及貴金屬行業(yè)的特殊性,決定了貴金屬企業(yè)集團面臨著比傳統(tǒng)生產(chǎn)制造企業(yè)更大的財務(wù)風險。對于貴金屬企業(yè)集團而言,建立健全科學(xué)有效的財務(wù)管控機制已成為貴金屬企業(yè)集團提高企業(yè)利潤水平,加強內(nèi)部管理,擴大市場占有率的必然選擇。 基于此背景,本文借鑒了國內(nèi)外集團管控的理論,結(jié)合作者在貴金屬企業(yè)集團從事財務(wù)管控工作的實操經(jīng)驗,通過A黃金集團公司的案例,構(gòu)建了貴金屬集團公司財務(wù)管控機制的基本模型。 本文總結(jié)和梳理了前人研究結(jié)果,提出企業(yè)集團財務(wù)管控模式通常有集權(quán)型、分權(quán)型和平衡型三種類型�；谫F金屬行業(yè)和企業(yè)產(chǎn)品的特殊性,A黃金集團公司的產(chǎn)品銷售渠道固定,產(chǎn)品價格受國家政策和國際金價的波動變化較大。所以該集團應(yīng)該選擇平衡型財務(wù)管控模式,母公司控制財務(wù)戰(zhàn)略,子公司獨立核算,而集團公司的財務(wù)管控工作則由母公司和子公司共同承擔。論文的主要內(nèi)容包括如下幾個方面：分析貴金屬行業(yè)的發(fā)展現(xiàn)狀、面臨的機遇和風險,對貴金屬行業(yè)的財務(wù)管控現(xiàn)狀進行分析,結(jié)合國內(nèi)外研究現(xiàn)狀,使用文獻研究、座談、訪談、頭腦風暴等多種研究方法,在財務(wù)管控和全面預(yù)算管理理論的指導(dǎo)下,分析A黃金集團公司的財務(wù)管控現(xiàn)狀。針對該集團公司在管理模式、管理觀念、財務(wù)制度、財務(wù)機構(gòu)設(shè)置、資金使用安全性、預(yù)算管理系統(tǒng)性、財務(wù)分析全面性和可靠性等方面存在漏洞和問題,提出了A黃金集團公司財務(wù)管控機制優(yōu)化的目標、原則和思路,制定出強化組織領(lǐng)導(dǎo)、進行文化創(chuàng)新、完善財務(wù)管控制度、實施財務(wù)人員總部委派、強化資金管理、強化預(yù)算管理、完善財務(wù)分析體系等七項財務(wù)管控機制優(yōu)化措施,并從人力資源管理、制度、運行結(jié)果等方面建立起該機制的實施保障措施。 該集團公司通過財務(wù)管控機制優(yōu)化和實施,公司運營能力得到提升。2013年國際金價大幅下跌,該公司有效規(guī)避了一定的金融風險。該公司通過加強內(nèi)部控制,為提升競爭力作出一定的貢獻。 希望本文的研究結(jié)果能為A黃金集團公司的發(fā)展提供幫助,并為金融行業(yè)等其他企業(yè),如貴金屬交易公司、證券公司、收藏品交易企業(yè)等金融集團公司后續(xù)研究提供借鑒。
[Abstract]:The emergence and development of the Group Company and the particularity of the precious metal industry determine that the precious metal enterprise group is facing more financial risks than the traditional manufacturing enterprises. For precious metal enterprise group, the establishment of scientific and effective financial control mechanism has become the inevitable choice for precious metal enterprise group to improve the profit level, strengthen internal management and expand market share. Based on this background, this paper draws lessons from the theory of group control at home and abroad, combined with the author's practical experience in financial control in precious metals enterprise group, through the case of A Gold Group Company. The basic model of financial control mechanism of precious metals group company is constructed. This paper summarizes and combs the previous research results, and points out that there are three types of financial control mode of enterprise group: centralization, decentralization and balance. Based on the particularity of precious metal industry and enterprise products, the sales channels of gold group company are fixed, and the price of products is changed greatly by the fluctuation of national policy and international gold price. Therefore, the group should choose the balanced financial control mode, the parent company controls the financial strategy, the subsidiary company accounts independently, and the group company financial control work is undertaken by the parent company and the subsidiary company jointly. The main contents of this paper are as follows: analyzing the development status, opportunities and risks of precious metal industry, analyzing the current situation of financial control in precious metal industry, combining the current research situation at home and abroad, using literature research, discussion, Under the guidance of financial control and total budget management theory, this paper analyzes the current situation of financial control in A Gold Group Company. In view of the loopholes and problems in the management mode, management concept, financial system, financial institution setting, security of fund use, systematic budget management, comprehensiveness and reliability of financial analysis, etc. The aim, principle and train of thought of optimizing financial control mechanism of A Gold Group Company are put forward, and the strengthening of organizational leadership, cultural innovation, perfection of financial control system, appointment of financial personnel headquarter and strengthening of fund management are worked out. To strengthen budget management, perfect financial analysis system and other seven financial control mechanism optimization measures, and from the human resources management, system, operating results and other aspects of the implementation of the mechanism to establish the safeguards. The group's ability to operate was improved by optimizing and implementing financial controls. In 2013, the international gold price plummeted and the company effectively avoided certain financial risks. The company through the strengthening of internal control, to enhance the competitiveness of a certain contribution. It is hoped that the research results of this paper will be helpful to the development of A Gold Group Company and to other financial enterprises such as precious metal trading companies, securities companies, collectibles trading companies and so on.
【學(xué)位授予單位】：北京交通大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F830.42;F832.39

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