本文選題：集團(tuán)公司 + 財(cái)務(wù)管控�。� 參考：《重慶師范大學(xué)》2014年碩士論文

【摘要】：集團(tuán)公司作為一種新型組織形式，由于其較強(qiáng)大的經(jīng)濟(jì)實(shí)力，在抵御風(fēng)險(xiǎn)方面有著明顯的優(yōu)勢(shì)。但是，由于集團(tuán)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(tuán)的財(cái)務(wù)活動(dòng)較復(fù)雜。因而，如何通過(guò)一定的措施來(lái)加強(qiáng)集團(tuán)公司的財(cái)務(wù)管控成為了集團(tuán)公司必須要解決的問(wèn)題。 通過(guò)對(duì)國(guó)內(nèi)學(xué)者的對(duì)該問(wèn)題的研究，發(fā)現(xiàn)許多學(xué)者更多是從公司治理結(jié)構(gòu)和財(cái)務(wù)戰(zhàn)略方面進(jìn)行研究的，，而本文更多是將財(cái)務(wù)管控理論運(yùn)用于實(shí)踐，通過(guò)文獻(xiàn)研究法、比較分析法和實(shí)地調(diào)查法，深入HT集團(tuán)公司內(nèi)部，發(fā)現(xiàn)其存在的問(wèn)題，從戰(zhàn)略模型設(shè)計(jì)、財(cái)務(wù)組織結(jié)構(gòu)設(shè)計(jì)、集團(tuán)財(cái)務(wù)管理為中心和財(cái)務(wù)管控環(huán)境設(shè)計(jì)方面進(jìn)行詳細(xì)討論，以期為HT集團(tuán)財(cái)務(wù)管控的改進(jìn)提供相應(yīng)的借鑒。 本文以HT集團(tuán)為例，論述了HT集團(tuán)的財(cái)務(wù)管控問(wèn)題。通過(guò)討論研究HT集團(tuán)的現(xiàn)實(shí)背景和對(duì)該集團(tuán)的意義，結(jié)合國(guó)內(nèi)外的文獻(xiàn)，進(jìn)一步了解對(duì)于集團(tuán)公司的財(cái)務(wù)管控的研究現(xiàn)狀。理論是實(shí)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(cái)務(wù)戰(zhàn)略管理理論和財(cái)務(wù)管控理論。通過(guò)實(shí)際案例來(lái)分析存在的問(wèn)題，進(jìn)而著重分析了HT集團(tuán)財(cái)務(wù)管控現(xiàn)狀以及存在的問(wèn)題。對(duì)HT集團(tuán)基本情況、組織結(jié)構(gòu)和財(cái)務(wù)組織結(jié)構(gòu)進(jìn)行了簡(jiǎn)單介紹，厘清了HT集團(tuán)財(cái)務(wù)管控現(xiàn)狀，包括：籌資管控、投資管控、資產(chǎn)運(yùn)營(yíng)管控和財(cái)務(wù)人員的管控。誠(chéng)然，HT集團(tuán)財(cái)務(wù)管控也存在較多的問(wèn)題，包括：投資較為分散，集團(tuán)忽視預(yù)算管理、資金利用率低、財(cái)務(wù)信息共享不完全和對(duì)財(cái)務(wù)人員管控不利。針對(duì)HT集團(tuán)存在的問(wèn)題進(jìn)行分析，其原因有：多元投資使得集團(tuán)資金壓力劇增、集團(tuán)預(yù)算管理意識(shí)低、資金利用水平較為落后、財(cái)務(wù)信息系統(tǒng)建設(shè)相對(duì)落后和監(jiān)管缺位。本文對(duì)HT集團(tuán)財(cái)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(cái)務(wù)管控意識(shí)、整合非核心業(yè)務(wù)、強(qiáng)化全面預(yù)算、加強(qiáng)籌資的風(fēng)險(xiǎn)管理、加強(qiáng)對(duì)集團(tuán)內(nèi)部財(cái)務(wù)人員的人事控制、構(gòu)建統(tǒng)一的財(cái)務(wù)信息共享平臺(tái)、健全內(nèi)部審計(jì)管理和在財(cái)務(wù)部門建立完善的績(jī)效考評(píng)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(xué)位授予單位】：重慶師范大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F426.6;F406.7

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