本文選題：集團公司　切入點：財務管控　出處：《成都理工大學》2014年碩士論文　論文類型：學位論文

【摘要】：M公司是一家從事牽引電機、牽引變壓器、風力發(fā)電電機和工業(yè)特種電機研發(fā)和制造的企業(yè)。在高鐵建設的帶動下,國內(nèi)鐵路裝備投資規(guī)模出現(xiàn)爆發(fā)式增長,M公司作為國內(nèi)技術(shù)領(lǐng)先的軌道交通車輛關(guān)鍵零部件供應商,迎來了嶄新的發(fā)展生機,收入規(guī)�？焖偕仙�。但進入2011年以來,受鐵道部高層人事調(diào)整、7.23溫甬線動車追尾事故等因素影響,高速向前的鐵路投資出現(xiàn)急劇降溫。受此影響,M公司新簽訂單量明顯下降,資金鏈趨緊,經(jīng)營壓力增大。為了抵御市場環(huán)境的不利因素,M公司勇于創(chuàng)新,加快新產(chǎn)業(yè)擴張步伐,通過兼并收購方式向風電產(chǎn)業(yè)下游成功邁出了一步,并積極尋求其他新的業(yè)務增長點,試圖通過兼并收購、投資入股等方式擴大經(jīng)營規(guī)模,增強競爭實力。 然而,隨著集團規(guī)模迅速擴張以及多元化程度不斷提高,母公司對下屬成員企業(yè)的控制能力往往會逐漸削弱。從財務管控角度而言,若集團公司財務管控不能及時更新管控理念、加強財務監(jiān)管力度,會造成集團內(nèi)部信息缺乏、資源配置合理性降低、導致集團效應無法發(fā)揮,管理效率降低。因此,研究如何有效實施企業(yè)集團財務管控成為M公司的經(jīng)營管理中亟待解決的現(xiàn)實問題。 本文通過對集團公司的特點,研究國內(nèi)外財務管控理論的發(fā)展,分別比較不同類型管控模式的特性及優(yōu)缺點,分析M公司所在鐵路機械制造行業(yè)特性、公司治理架構(gòu)及公司文化理念,財務管控發(fā)展歷程等方面,剖析M集團公司財務管控的現(xiàn)狀及存在的問題。從財務信息化管控、資金集中管控、預算管理、財務人員管理、內(nèi)部控制及風險控制5個方面出發(fā),分析現(xiàn)有的控制弱點,提出了優(yōu)化解決方案,找到有效的解決母子公司集中管控還是分散管理的問題,通過“戰(zhàn)略引導管控,業(yè)財融合”的思路,建立以戰(zhàn)略規(guī)劃和總體控制為指引的新財務控制模式,形成較為完善的財務管控結(jié)構(gòu)與模式,提高管控能力,為M集團公司持續(xù)、健康、快速發(fā)展提供理論參考,豐富集團財務管控模式理論研究的案例分析。
[Abstract]:M is an enterprise engaged in research and manufacture of traction motor, traction transformer, wind power generator and industrial special motor. The scale of investment in railway equipment in China has increased dramatically. As a leading supplier of key parts and components of rail transit vehicles in China, the company has ushered in a new development vitality, and its revenue scale has risen rapidly. However, since 2011, Affected by the personnel adjustment of the Ministry of Railways and other factors, such as the 7.23 Wenzhou-Ningbo railway rear-end accident, the high-speed forward railway investment has dropped sharply. As a result, the number of newly signed orders by the company has decreased significantly, and the capital chain has become tighter. In order to resist the adverse factors in the market environment and to speed up the expansion of new industries, M Company has successfully taken a step forward downstream of the wind power industry through mergers and acquisitions, and has actively sought other new business growth points. This paper attempts to expand the scale of business and enhance competitive strength by means of merger and acquisition, investment and stock acquisition. However, with the rapid expansion and diversification of the group, the parent company's ability to control its members tends to diminish. If the financial control of the group company can not update the management and control concept in time and strengthen the financial supervision, it will result in the lack of information within the group, the reduction of the rationality of the allocation of resources, the failure of the group effect and the decrease of the management efficiency. How to effectively implement enterprise group financial control has become an urgent problem in M Company. Based on the characteristics of the Group Company, this paper studies the development of financial control theory at home and abroad, compares the characteristics, advantages and disadvantages of different types of control modes, and analyzes the characteristics of the railway machinery manufacturing industry in which M Company is located. This paper analyzes the current situation and existing problems of M Group's financial control from the aspects of corporate governance structure and corporate culture concept, development history of financial control, etc., from the aspects of financial information control, centralized control of funds, budget management, financial personnel management, etc. Starting from five aspects of internal control and risk control, this paper analyzes the existing control weaknesses, puts forward an optimized solution, and finds out an effective solution to the problem of centralized control or decentralized management of parent and subsidiary companies. The new financial control model guided by strategic planning and overall control should be set up, and a more perfect financial control structure and mode should be formed to improve the ability of management and control, so as to keep M Group Company healthy and sustainable. The rapid development provides the theoretical reference and enriches the case study of the financial control model of the group.
【學位授予單位】：成都理工大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F406.7;F426.61

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