本文選題：財務(wù)管理 + 信息系統(tǒng)　； 參考：《云南大學(xué)》2014年碩士論文

【摘要】：當(dāng)代大型投資集團管控體系發(fā)展出現(xiàn)三股趨勢,即信息技術(shù)應(yīng)用普及化、流程管理平臺化和集團戰(zhàn)略管控職能進一步向財務(wù)管控集中。這是由于大型投資集團的股權(quán)結(jié)構(gòu)復(fù)雜,資產(chǎn)總量大,涉及產(chǎn)業(yè)種類多元,財務(wù)管理層次比較多,參與行業(yè)并購重組行為比較多等特點所決定的。因此,加強大型投資集團的管控體系能力建設(shè)意義重大。對大型投資集團來說,今后的道路既面臨重重挑戰(zhàn),又面臨重大機遇,若要使資產(chǎn)規(guī)模,資產(chǎn)質(zhì)量和資產(chǎn)回報率再上新臺階,必須設(shè)計一個先進的財務(wù)管理控制體系。 本文以YT集團向金融控股集團戰(zhàn)略轉(zhuǎn)型為背景,在對YT集團的財務(wù)、戰(zhàn)略和內(nèi)部控制等情況分析的基礎(chǔ)上,針對YT集團存在的問題和YT集團的發(fā)展需求,基于YT集團的財務(wù)管控流程進行集團財務(wù)管控體系設(shè)計。一是梳理了開發(fā)最優(yōu)集團管控體系的相關(guān)理論。二是針對YT集團戰(zhàn)略和內(nèi)部控制情況及存在問題,指出YT集團完成管控變革的路徑和要求,設(shè)計了YT集團財務(wù)管理控制流程架構(gòu)。三是結(jié)合YT集團財務(wù)管理控制業(yè)務(wù)流程的需求,提出了財務(wù)控制流程的目標(biāo)和原則,設(shè)計了YT集團的財務(wù)管理控制流程系統(tǒng)架構(gòu)和功能。四是設(shè)計了YT集團財務(wù)管理控制體系,結(jié)合財務(wù)管理控制流程擁有的靈活定義能力和對歷史財務(wù)數(shù)據(jù)的處理能力,設(shè)計了以財務(wù)管理的財務(wù)控制體系。YT集團基于財務(wù)管理控制流程的管控體系設(shè)計工作還對各個體系的工作范圍、流程、授權(quán)、工作步驟的原則、方法、步驟進行了設(shè)計。 本文對YT集團基于財務(wù)管理框架的管控體系設(shè)計工作包含了兩個層面。一個是針對YT集團財務(wù)管理控制業(yè)務(wù)流程設(shè)計,設(shè)計核心是提高YT集團財務(wù)控制體系的工作流的效率和效益。另一個層面則是在此基礎(chǔ)上設(shè)計YT集團的整體財務(wù)管理控制體系和思路,設(shè)計的核心是提升YT集團財務(wù)管理體系的決策地位和功能,提高YT集團的資產(chǎn)使用效益和效率,杜絕低效占用,提高YT集團的整體預(yù)算控制水平和能力并有效防范財務(wù)風(fēng)險。
[Abstract]:There are three trends in the development of management and control system of modern large investment groups, that is, the popularization of information technology application, the platform of process management and the further centralization of group strategic control functions to financial control. This is because the ownership structure of large investment groups is complex, the total assets are large, the types of industries involved are various, the financial management levels are more, and the behavior of M & A in the industry is more. Therefore, it is of great significance to strengthen the management and control system of large investment groups. For large investment groups, the future road is faced with many challenges as well as great opportunities. If we want to make the scale of assets, asset quality and return rate of assets to a new level, we must design an advanced financial management and control system. Based on the analysis of YT Group's finance, strategy and internal control, this paper aims at the problems of YT Group and the development needs of YT Group against the background of the strategic transition from YT Group to Financial holding Group, and based on the analysis of YT Group's financial situation, strategy and internal control, etc. Design the financial control system based on YT Group's financial control process. First, combing the development of optimal group management and control system related theories. Secondly, aiming at the strategy and internal control of YT Group and its existing problems, the paper points out the path and requirements of YT Group to complete the management and control reform, and designs the structure of YT Group Financial Management Control process. Thirdly, according to the requirement of YT group's financial management control business process, the aim and principle of financial control flow are put forward, and the structure and function of YT group's financial management control flow system are designed. Fourthly, the financial management control system of YT Group is designed, which combines the flexible definition ability and the processing ability of historical financial data with the financial management control process. This paper designs the financial control system of financial management. YT Group also designs the work scope, process, authorization, principle, method and step of each system based on the financial management control process. In this paper, YT Group based on the financial management framework of the management and control system design work includes two levels. One is the design of YT group financial management control business process, the core of the design is to improve the efficiency and effectiveness of YT group financial control system workflow. The other level is to design the overall financial management control system and ideas of YT Group on this basis. The core of the design is to enhance the decision-making position and function of YT Group Financial Management system, and to improve the efficiency and efficiency of YT Group's assets. Eliminate inefficient occupation, improve YT Group's overall budget control level and ability and effectively guard against financial risks.
【學(xué)位授予單位】：云南大學(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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