【摘要】：隨著經(jīng)濟全球化的發(fā)展，世界經(jīng)濟環(huán)境發(fā)生了巨大的變化，企業(yè)集團逐漸從單一的經(jīng)營模式向國際化、多元化發(fā)展。在現(xiàn)代企業(yè)經(jīng)營管理中，財務管控作為集團的一種經(jīng)營管理手段，貫穿于經(jīng)營管理活動的各個環(huán)節(jié)，是企業(yè)發(fā)展的基礎保障。只有擁有科學、合理、高效的財務管控體系，才能使子公司的財務目標與整個集團相一致，最終實現(xiàn)集團多元化的戰(zhàn)略目標，因此，完善的財務管控體系就顯得尤為重要。 在行文結構上，本文首先介紹了研究背景及意義，以及采用的研究思路及方法，簡單介紹了資料搜集過程中了解的國內外企業(yè)集團財務管控的相關理論，然后結合實際，以目前國內零售業(yè)較有代表性的DS集團為研究對象，以提升該集團的財務管控水平為研究目的，采用案例分析法，通過對其財務管控現(xiàn)狀的分析，指出其中存在的問題，最后對DS集團的財務管控提出有針對性的改進建議。 由于每個企業(yè)所處的發(fā)展階段不同，有著不同的發(fā)展背景，各店鋪在財務管理方式上也不同，會計信息也不一致，各店鋪的財務信息不能及時的傳達給集團總部，總部不能及時的做出正確的決策，管理效率低下。DS集團近幾年發(fā)展特別快，DS集團由原來單一的經(jīng)營模式，發(fā)展成多業(yè)態(tài)混合經(jīng)營的模式，以前落后的財務管理理念已不能滿足集團發(fā)展的需要。DS集團在財務管控上出現(xiàn)了許多問題，主要表現(xiàn)在：店鋪迅速的擴張，導致投資不科學；內部財務人員素質不高，缺乏高層次的專業(yè)人才；資金管理過于分權，資金管理混亂；預算管理粗糙，缺乏整體規(guī)劃；沒有財務信息共享中心，經(jīng)營風險難以得到有效的預警和控制等。 本文針對財務管控出現(xiàn)的問題，提出了一些優(yōu)化措施：加強戰(zhàn)略投資決策管理，對投資項目進行調研和評估；加強財務人員管理，提高人員素質；完善資金管理，結合企業(yè)的生命周期理論，對不同階段的資金實行不同的管控，提高資金利用率；實行全面預算管理，構建科學管理機制；建立財務信息共享中心，加快推進財務管理信息系統(tǒng)的運行等一系列措施，最后，提出一些保障措施，保證DS集團管控體系的有效運行。
[Abstract]:With the development of economic globalization, great changes have taken place in the world economic environment. Enterprise groups have gradually changed from a single business model to internationalization and diversification. In modern enterprise management and management, financial control, as a means of management and management of the group, runs through all aspects of business and management activities, and is the basic guarantee for the development of enterprises. Only if we have a scientific, reasonable and efficient financial control system, can we make the financial objectives of the subsidiaries consistent with the whole group, and finally realize the strategic goal of diversification of the group. Therefore, it is particularly important to perfect the financial control system. Firstly, this paper introduces the background and significance of the research, as well as the research ideas and methods used, and briefly introduces the relevant theories of financial control of domestic and foreign enterprise groups in the process of data collection, and then combines with the practice. Taking DS Group, which is a representative group of domestic retailing, as the research object, aiming at improving the financial control level of the group, this paper uses the case analysis method to point out the existing problems through the analysis of the present situation of financial control and control of the group. Finally, the paper puts forward some suggestions for improving the financial control of DS Group. Because each enterprise is in a different stage of development, has different development background, each store is also different in financial management mode, accounting information is not consistent, the financial information of each shop can not be communicated to the group headquarters in time. The headquarters cannot make the correct decision in time, the management efficiency is low. The DS group has developed very quickly in recent years from the original single business model to the multi-business mixed operation mode. The backward concept of financial management in the past can no longer meet the needs of the development of the group. DS Group has many problems in financial control, mainly in the following aspects: the rapid expansion of stores leads to unscientific investment, and the quality of internal financial personnel is not high. Lack of high-level professionals; capital management is too decentralized, fund management confusion; budget management rough, lack of overall planning; there is no financial information sharing center, operating risks are difficult to get effective early warning and control. Aiming at the problems in financial control, this paper puts forward some optimization measures: strengthening the strategic investment decision management, investigating and evaluating the investment projects, strengthening the financial personnel management, improving the quality of the personnel, perfecting the fund management, Combined with the life cycle theory of enterprises, different management and control of different stages of funds are carried out to improve the utilization rate of funds, comprehensive budget management is implemented, scientific management mechanism is constructed, and financial information sharing centers are established. A series of measures, such as speeding up the operation of financial management information system, are put forward. Finally, some safeguard measures are put forward to ensure the effective operation of the management and control system of DS Group.
【學位授予單位】：河南大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F724.2;F715.5

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