本文選題：集團(tuán)公司 + 財(cái)務(wù)管控��； 參考：《西北大學(xué)》2014年碩士論文

【摘要】：隨著市場化經(jīng)濟(jì)體制的不斷完善,我國企業(yè)集團(tuán)無論是從管理水平還是公司體制機(jī)制方面都在不斷的走向完善,金融改革步伐逐漸加快,經(jīng)濟(jì)全球化的浪潮一浪高過一浪,企業(yè)集團(tuán)化趨勢越來越明顯,它在一國經(jīng)濟(jì)中的地位也在不斷的加強(qiáng),一國經(jīng)濟(jì)的發(fā)展程度在一方面取決于企業(yè)集團(tuán)對該國經(jīng)濟(jì)的貢獻(xiàn)。財(cái)務(wù)管控作為企業(yè)集團(tuán)發(fā)展并最終走向成熟的重要因素,為企業(yè)實(shí)現(xiàn)總體戰(zhàn)略目標(biāo),完成自身使命發(fā)揮著不可估量的作用。然而,在我國企業(yè)集團(tuán)不斷發(fā)展取得進(jìn)步的同時(shí),企業(yè)中的財(cái)務(wù)管控方面還存在許多不足之處,與國外先進(jìn)的企業(yè)集團(tuán)相比,差距較為明顯。所以,企業(yè)集團(tuán)在經(jīng)營管理過程中應(yīng)加強(qiáng)對財(cái)務(wù)管控方面的重視,因?yàn)槠髽I(yè)集團(tuán)只有擁有一個(gè)合理的、科學(xué)的、并且高效的財(cái)務(wù)管控模式,才能為企業(yè)集團(tuán)提供安全保障,才能將企業(yè)集團(tuán)中的各項(xiàng)業(yè)務(wù)有機(jī)的組合在一起,加強(qiáng)它們之間的融合,為企業(yè)集團(tuán)的多遠(yuǎn)化、國際化發(fā)展指明方向,保證企業(yè)集團(tuán)內(nèi)部財(cái)務(wù)指標(biāo)與總體目標(biāo)相一致,為企業(yè)集團(tuán)提供核心競爭力,最終實(shí)現(xiàn)集團(tuán)使命。 在此背景下,本文以陜西建工集團(tuán)為例,通過對大量相關(guān)理論和文獻(xiàn)的研究,并結(jié)合陜西建工集團(tuán)近年來的發(fā)展?fàn)顩r,總結(jié)出陜西建工集團(tuán)在生產(chǎn)運(yùn)營過程中財(cái)務(wù)管控方面當(dāng)前存在的問題,針對目前存在的各種問題,制定出一定的優(yōu)化策略,在保證優(yōu)化方向明確的前提下,實(shí)施有效的優(yōu)化方案,解決集團(tuán)公司財(cái)務(wù)管控目前存在的問題,并提出實(shí)施財(cái)務(wù)管控策略相應(yīng)的保障措施。此外,通過本文的研究,能夠?yàn)閲鴥?nèi)其他企業(yè)今后的財(cái)務(wù)管控模式提供參考和借鑒。 文章的主要內(nèi)容包括：第一章導(dǎo)論部分,主要對研究背景與意義,研究方法和內(nèi)容進(jìn)行闡述,明確集團(tuán)公司進(jìn)行財(cái)務(wù)管控的必要性。第二章為文獻(xiàn)綜述部分,對近年來國內(nèi)外學(xué)者的研究進(jìn)行綜述,了解當(dāng)前的發(fā)展?fàn)顩r和未來的發(fā)展趨勢。第三章為集團(tuán)公司現(xiàn)狀介紹部分,通過對集團(tuán)公司的現(xiàn)狀介紹,分析目前公司在財(cái)務(wù)管控方面存在的問題,明確問題的成因。第四章為本文的核心部分,本章從六個(gè)方面為集團(tuán)公司具體實(shí)施集成化財(cái)務(wù)管控模式提供具體的目標(biāo)、原則及對策。第五章為優(yōu)化方案的實(shí)施和保障措施的建立。第六章為結(jié)論部分,對文章內(nèi)容作以總結(jié),并對未來可能的研究方向作以展望。 總得來說,本文通過理論聯(lián)系實(shí)際,以陜西建工集團(tuán)總公司為研究對象,提出了針對本集團(tuán)公司財(cái)務(wù)管控模式的優(yōu)化方案。此外,該方案也為今后的財(cái)務(wù)管控模式改革提供了指導(dǎo)性意見。
[Abstract]:With the continuous improvement of the market-oriented economic system, the enterprise groups in our country are constantly improving in terms of management level and corporate system mechanism. The pace of financial reform is gradually quickening, and the wave of economic globalization is rising one by one. The trend of enterprise collectivization is more and more obvious, and its position in a country's economy is constantly strengthened. The development degree of a country's economy depends on the contribution of the enterprise group to the country's economy on the one hand. As an important factor in the development and maturation of enterprise group, financial control plays an inestimable role in realizing the overall strategic goal and fulfilling its mission. However, with the continuous development and progress of enterprise groups in our country, there are still many deficiencies in financial management and control in enterprises. Compared with foreign advanced enterprise groups, the gap is obvious. Therefore, the enterprise group should pay more attention to the financial control in the process of operation and management. Only if the enterprise group has a reasonable, scientific and efficient financial control mode, can it provide the enterprise group with security. In order to combine the various business in the enterprise group organically, strengthen the integration between them, point out the direction for the development of the enterprise group, and ensure that the financial index within the enterprise group is consistent with the overall goal. To provide core competitiveness for enterprise groups, and ultimately to achieve the mission of the group. In this context, this paper takes Shaanxi Construction Engineering Group as an example, through the study of a large number of relevant theories and documents, and combined with the development of Shaanxi Construction Engineering Group in recent years. This paper summarizes the current problems of financial control in the production and operation of Shaanxi Construction Engineering Group, and formulates some optimization strategies to ensure the clear direction of optimization. Implement the effective optimization plan, solve the existing problems of the financial control of the group company, and put forward the corresponding safeguard measures to implement the financial control strategy. In addition, through the study of this paper, it can provide reference and reference for other domestic enterprises in the future financial control mode. The main contents of this paper are as follows: the first chapter introduces the background and significance of the research, the research methods and contents, and clarifies the necessity of financial control in the group company. The second chapter is the literature review part, summarizes the domestic and foreign scholars' research in recent years, understands the present development situation and the future development trend. The third chapter introduces the current situation of the group company, through the introduction of the current situation of the group company, analyzes the existing problems in the financial control of the company, clear the causes of the problem. The fourth chapter is the core part of this paper. This chapter provides the concrete goal, principle and countermeasure for the group company to implement the integrated financial control mode from six aspects. The fifth chapter is the implementation of optimization scheme and the establishment of safeguard measures. The sixth chapter is the conclusion part, summarizes the content of the article, and prospects the possible research direction in the future. In general, this paper combines theory with practice, takes Shaanxi Construction Industry Group Corporation as the research object, and puts forward the optimization scheme for the financial control mode of the group company. In addition, the program also provides guidance for future financial control model reform.
【學(xué)位授予單位】：西北大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F426.92;F406.72

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