【摘要】：隨著經(jīng)濟(jì)全球化的發(fā)展，世界經(jīng)濟(jì)環(huán)境發(fā)生了巨大的變化，企業(yè)集團(tuán)逐漸從單一的經(jīng)營(yíng)模式向國(guó)際化、多元化發(fā)展。在現(xiàn)代企業(yè)經(jīng)營(yíng)管理中，財(cái)務(wù)管控作為集團(tuán)的一種經(jīng)營(yíng)管理手段，貫穿于經(jīng)營(yíng)管理活動(dòng)的各個(gè)環(huán)節(jié)，是企業(yè)發(fā)展的基礎(chǔ)保障。只有擁有科學(xué)、合理、高效的財(cái)務(wù)管控體系，才能使子公司的財(cái)務(wù)目標(biāo)與整個(gè)集團(tuán)相一致，最終實(shí)現(xiàn)集團(tuán)多元化的戰(zhàn)略目標(biāo)，因此，完善的財(cái)務(wù)管控體系就顯得尤為重要。 在行文結(jié)構(gòu)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(jiǎn)單介紹了資料搜集過(guò)程中了解的國(guó)內(nèi)外企業(yè)集團(tuán)財(cái)務(wù)管控的相關(guān)理論，然后結(jié)合實(shí)際，以目前國(guó)內(nèi)零售業(yè)較有代表性的DS集團(tuán)為研究對(duì)象，以提升該集團(tuán)的財(cái)務(wù)管控水平為研究目的，采用案例分析法，通過(guò)對(duì)其財(cái)務(wù)管控現(xiàn)狀的分析，指出其中存在的問(wèn)題，最后對(duì)DS集團(tuán)的財(cái)務(wù)管控提出有針對(duì)性的改進(jìn)建議。 由于每個(gè)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(cái)務(wù)管理方式上也不同，會(huì)計(jì)信息也不一致，各店鋪的財(cái)務(wù)信息不能及時(shí)的傳達(dá)給集團(tuán)總部，總部不能及時(shí)的做出正確的決策，管理效率低下。DS集團(tuán)近幾年發(fā)展特別快，DS集團(tuán)由原來(lái)單一的經(jīng)營(yíng)模式，發(fā)展成多業(yè)態(tài)混合經(jīng)營(yíng)的模式，以前落后的財(cái)務(wù)管理理念已不能滿足集團(tuán)發(fā)展的需要。DS集團(tuán)在財(cái)務(wù)管控上出現(xiàn)了許多問(wèn)題，主要表現(xiàn)在：店鋪迅速的擴(kuò)張，導(dǎo)致投資不科學(xué)；內(nèi)部財(cái)務(wù)人員素質(zhì)不高，缺乏高層次的專業(yè)人才；資金管理過(guò)于分權(quán)，資金管理混亂；預(yù)算管理粗糙，缺乏整體規(guī)劃；沒(méi)有財(cái)務(wù)信息共享中心，經(jīng)營(yíng)風(fēng)險(xiǎn)難以得到有效的預(yù)警和控制等。 本文針對(duì)財(cái)務(wù)管控出現(xiàn)的問(wèn)題，提出了一些優(yōu)化措施：加強(qiáng)戰(zhàn)略投資決策管理，對(duì)投資項(xiàng)目進(jìn)行調(diào)研和評(píng)估；加強(qiáng)財(cái)務(wù)人員管理，提高人員素質(zhì)；完善資金管理，結(jié)合企業(yè)的生命周期理論，對(duì)不同階段的資金實(shí)行不同的管控，提高資金利用率；實(shí)行全面預(yù)算管理，構(gòu)建科學(xué)管理機(jī)制；建立財(cái)務(wù)信息共享中心，加快推進(jìn)財(cái)務(wù)管理信息系統(tǒng)的運(yùn)行等一系列措施，最后，提出一些保障措施，保證DS集團(tuán)管控體系的有效運(yùn)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(xué)位授予單位】：河南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F724.2;F715.5

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