本文選題：TPI中國風(fēng)能公司　切入點：財務(wù)管理模式　出處：《武漢工程大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：隨著經(jīng)濟(jì)交流活動和公司間競爭的不斷發(fā)展，越來越多的中小公司逐步發(fā)展壯大，成長為集團(tuán)化型公司。在經(jīng)濟(jì)發(fā)展新形勢下，公司的財務(wù)管理內(nèi)外部要求發(fā)生了很大的變化，公司的兼并重組、合縱連橫步伐明顯加快，集團(tuán)化性經(jīng)營成為了經(jīng)濟(jì)發(fā)展的必然趨勢。集團(tuán)化這種經(jīng)濟(jì)聯(lián)合體的管理模式隨著市場經(jīng)濟(jì)和社會化大生產(chǎn)的客觀需要應(yīng)運(yùn)而生。但是隨之而來的卻是諸多管理之惑，與公司集團(tuán)化相生相辟，形成團(tuán)團(tuán)迷霧。公司集團(tuán)化凸現(xiàn)管理軟肋，不少公司集團(tuán)化在處于初創(chuàng)和發(fā)展階段時就陷入管理上的困境，實行集權(quán)還是實行分權(quán)，實施數(shù)據(jù)控制集中還是實施分散等問題深深困擾著。目前，許多國內(nèi)外學(xué)者探討集團(tuán)化財務(wù)管理模式主要關(guān)注于對現(xiàn)存財務(wù)管理模式的框架構(gòu)建，財務(wù)管理模式選擇原則等的研究和對財務(wù)管理模式的探索與創(chuàng)新，然而卻并沒有對于現(xiàn)存的公司集團(tuán)化財務(wù)管理模式之間進(jìn)行系統(tǒng)的比較研究方面的論述，進(jìn)而提供有效提高公司集團(tuán)化發(fā)展的科學(xué)理論依據(jù)。目前國內(nèi)還沒有系統(tǒng)化的公司集團(tuán)化財務(wù)管理的研究理論，大多數(shù)公司集團(tuán)化財務(wù)管理實際應(yīng)用還處于不斷摸索和實踐階段，進(jìn)而影響了公司集團(tuán)化管理發(fā)展壯大的步伐。關(guān)于公司集團(tuán)化財務(wù)管理模式選擇問題，本文試圖通過梳理國內(nèi)外當(dāng)前公司集團(tuán)化財務(wù)管理模式的理論研究成果，并吸取其在實踐應(yīng)用中的可借鑒的經(jīng)驗，對公司集團(tuán)化財務(wù)管理模式進(jìn)行探討研究。 本文以TPI中國風(fēng)能公司為例進(jìn)行了五部分的綜合分析。第一部分介紹了選題的目的意義，并對國內(nèi)外研究現(xiàn)狀進(jìn)行了概括評述;第二部分陳述了公司集團(tuán)化的含義，說明了公司集團(tuán)化的特點，同時簡單論述了相關(guān)公司集團(tuán)化財務(wù)管理的理論和概念，，并闡述了財務(wù)管理模式的種類，詳細(xì)介紹了三種模式的定義、優(yōu)點及缺陷，同時對集團(tuán)化財務(wù)管理模式的原則進(jìn)行了介紹；第三部分闡明了公司集團(tuán)化不同財務(wù)管理模式的適用條件，并簡要分析TPI中國風(fēng)能公司目前財務(wù)管理存在的問題及弊端；第四部分分析了不同類型公司集團(tuán)化財務(wù)管理模式的選擇；最后一部分介紹了TPI中國風(fēng)能公司的背景分析其出現(xiàn)的問題以及給他人的一些經(jīng)驗啟示。
[Abstract]:With the continuous development of economic exchange activities and competition among companies, more and more small and medium-sized companies have gradually developed and grown into collectivized companies. Under the new situation of economic development, the internal and external requirements of the financial management of companies have undergone great changes. With the merger and reorganization of the company, the pace of merger and reorganization has been significantly accelerated. Collectivization management has become an inevitable trend of economic development. The management mode of collectivized economic consortia has come into being with the objective needs of market economy and socialized mass production. Company collectivization highlights the weakness of management, many companies fall into a management dilemma when they are at the stage of start-up and development, and implement centralization or decentralization. At present, many scholars at home and abroad mainly focus on the framework construction of the existing financial management model. The research on the selection principle of financial management mode and the exploration and innovation of financial management mode, however, there is no systematic comparative study on the existing corporate group financial management model. Thus providing a scientific theoretical basis for effectively improving the development of corporate collectivization. At present, there is no systematic research theory on the financial management of corporate collectivization in China. The practical application of most companies' collectivized financial management is still in the stage of exploration and practice, which affects the pace of the development and growth of corporate collectivization management. This paper attempts to study the financial management model of corporate collectivization by combing the theoretical research results of the current corporate financial management model at home and abroad, and drawing on the experience that can be used for reference in the practical application. This paper takes TPI China Wind Energy Company as an example to make a comprehensive analysis of five parts. The first part introduces the purpose and significance of the topic, and summarizes the current research situation at home and abroad, the second part states the meaning of the company's collectivization. In this paper, the characteristics of corporate collectivization are explained, and the theories and concepts of financial management of related companies are briefly discussed, and the types of financial management models are expounded, and the definitions, advantages and disadvantages of the three models are introduced in detail. At the same time, it introduces the principles of the financial management mode of collectivization. The third part expounds the applicable conditions of the different financial management models of the collectivization of the company, and briefly analyzes the problems and drawbacks of the current financial management of TPI China Wind Energy Company. The fourth part analyzes the choice of different types of companies' collectivized financial management mode, and the last part introduces the background of TPI China Wind Energy Company, analyzes its problems and gives some lessons to others.
【學(xué)位授予單位】：武漢工程大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F426.2;F406.7

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