發(fā)布時間：2018-04-12 06:31

  本文選題：集團公司 + 財務(wù)管控��； 參考：《重慶師范大學》2014年碩士論文

【摘要】：集團公司作為一種新型組織形式，由于其較強大的經(jīng)濟實力，在抵御風險方面有著明顯的優(yōu)勢。但是，由于集團公司的組織結(jié)構(gòu)比較龐大，包括眾多子公司和分公司，使得集團的財務(wù)活動較復(fù)雜。因而，如何通過一定的措施來加強集團公司的財務(wù)管控成為了集團公司必須要解決的問題。 通過對國內(nèi)學者的對該問題的研究，發(fā)現(xiàn)許多學者更多是從公司治理結(jié)構(gòu)和財務(wù)戰(zhàn)略方面進行研究的，，而本文更多是將財務(wù)管控理論運用于實踐，通過文獻研究法、比較分析法和實地調(diào)查法，深入HT集團公司內(nèi)部，發(fā)現(xiàn)其存在的問題，從戰(zhàn)略模型設(shè)計、財務(wù)組織結(jié)構(gòu)設(shè)計、集團財務(wù)管理為中心和財務(wù)管控環(huán)境設(shè)計方面進行詳細討論，以期為HT集團財務(wù)管控的改進提供相應(yīng)的借鑒。 本文以HT集團為例，論述了HT集團的財務(wù)管控問題。通過討論研究HT集團的現(xiàn)實背景和對該集團的意義，結(jié)合國內(nèi)外的文獻，進一步了解對于集團公司的財務(wù)管控的研究現(xiàn)狀。理論是實踐的基礎(chǔ)，本文論述的理論基礎(chǔ)，包括：公司治理理論、契約理論、委托代理理論、產(chǎn)權(quán)理論、財務(wù)戰(zhàn)略管理理論和財務(wù)管控理論。通過實際案例來分析存在的問題，進而著重分析了HT集團財務(wù)管控現(xiàn)狀以及存在的問題。對HT集團基本情況、組織結(jié)構(gòu)和財務(wù)組織結(jié)構(gòu)進行了簡單介紹，厘清了HT集團財務(wù)管控現(xiàn)狀，包括：籌資管控、投資管控、資產(chǎn)運營管控和財務(wù)人員的管控。誠然，HT集團財務(wù)管控也存在較多的問題，包括：投資較為分散，集團忽視預(yù)算管理、資金利用率低、財務(wù)信息共享不完全和對財務(wù)人員管控不利。針對HT集團存在的問題進行分析，其原因有：多元投資使得集團資金壓力劇增、集團預(yù)算管理意識低、資金利用水平較為落后、財務(wù)信息系統(tǒng)建設(shè)相對落后和監(jiān)管缺位。本文對HT集團財務(wù)管控體系的完善提出了相應(yīng)的優(yōu)化措施，具體包括：提高財務(wù)管控意識、整合非核心業(yè)務(wù)、強化全面預(yù)算、加強籌資的風險管理、加強對集團內(nèi)部財務(wù)人員的人事控制、構(gòu)建統(tǒng)一的財務(wù)信息共享平臺、健全內(nèi)部審計管理和在財務(wù)部門建立完善的績效考評辦法。
[Abstract]:As a new type of organization, Group Company has obvious advantages in resisting risks because of its strong economic strength.However, due to the large organizational structure of the group, including many subsidiaries and branches, the financial activities of the group are more complex.Therefore, how to strengthen the financial control of group companies through certain measures has become a problem that must be solved.Through the research on this problem of domestic scholars, it is found that many scholars study more from the aspects of corporate governance structure and financial strategy, and this paper mainly applies the theory of financial control to practice.The comparative analysis method and the field investigation method, go deep inside the HT group company, find its existing problems, from the strategic model design, the financial organization structure design, the group financial management as the center and the financial control environment design, carry on the detailed discussion from the strategic model design, the financial organization structure design, the group financial management environment design,In order to provide corresponding reference for the improvement of HT Group's financial control.Taking HT Group as an example, this paper discusses the financial control of HT Group.Through discussing the realistic background of HT group and its significance to the group, combined with the literature at home and abroad, we can further understand the current research situation of the financial control of the group company.Theory is the basis of practice. The theoretical basis of this paper includes: corporate governance theory, contract theory, principal-agent theory, property theory, financial strategy management theory and financial control theory.Through the actual case to analyze the existing problems, and then focused on the analysis of HT Group financial control status and existing problems.This paper briefly introduces the basic situation of HT group, organization structure and financial organization structure, and clarifies the present situation of financial control of HT group, including: financing control, investment control, asset operation control and financial personnel control.It is true that there are many problems in financial control, including: scattered investment, neglect of budget management, low utilization of funds, incomplete sharing of financial information and adverse control of financial personnel.This paper analyzes the problems existing in HT Group. The reasons are as follows: the multiple investment causes the group capital pressure to increase sharply, the group budget management consciousness is low, the fund utilization level is relatively backward, the financial information system construction is relatively backward and the supervision is absent.This paper puts forward the corresponding optimization measures to improve the financial control system of HT Group, including: raising the awareness of financial control, integrating non-core business, strengthening the overall budget, strengthening the risk management of financing.We should strengthen the personnel control over the financial personnel of the group, construct a unified financial information sharing platform, perfect the internal audit management and establish a perfect performance appraisal method in the finance department.
【學位授予單位】：重慶師范大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F426.6;F406.7

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