【摘要】：在我國市場經(jīng)濟蓬勃發(fā)展的新時代,特別是新世紀(jì)以來,鄂爾多斯集團利用良好的發(fā)展機遇,不斷地開拓創(chuàng)新,集團的經(jīng)濟實力也得到了顯著增強,使得逐漸成為一家擁有競爭實力的綜合性的企業(yè)集團。隨著集團大規(guī)模、多元化的產(chǎn)業(yè)擴張,集團財務(wù)管控面臨越來越大的挑戰(zhàn),同時,隨著全球經(jīng)濟一體化趨勢的加強,如何建立、完善科學(xué)合理的、有效的企業(yè)集團財務(wù)管控模式是非常重要的。 本文以鄂爾多斯集團為研究對象,在借鑒國內(nèi)外研究成果的基礎(chǔ)上,闡述了關(guān)于企業(yè)集團財務(wù)管控的理論；結(jié)合企業(yè)集團發(fā)展的實際情況,運用比較分析法、系統(tǒng)分析法、規(guī)范研究法、以及案例分析的方法；文章從鄂爾多斯集團“四統(tǒng)一分”的管控模式入手,指出其中存在的問題并作出評價,如,缺乏整體的財務(wù)人力資源規(guī)劃、各產(chǎn)業(yè)集團財務(wù)機構(gòu)、各分子公司財務(wù)機構(gòu)眾多、制度中存在操作性缺陷、預(yù)算編制方法陳舊、內(nèi)部制度審計監(jiān)督職能弱化,這為解決問題提供了思路,便于對癥下藥；并提出了有效的改進(jìn)措施,指出要從財務(wù)機構(gòu)的設(shè)置、財務(wù)人員的管控、財務(wù)制度的改進(jìn)、資金管理的改進(jìn)、核算體系的改進(jìn)等五個方面來提升財務(wù)管控水平,這對于提高鄂爾多斯集團財務(wù)管理水平有顯著的借鑒和參考意義。
[Abstract]:In the new era of vigorous development of market economy in our country, especially since the new century, Ordos Group has made use of the good development opportunity to continuously open up and innovate, and the economic strength of the Group has also been significantly enhanced. So that gradually become a competitive strength of the comprehensive enterprise group. With the group's large-scale and diversified industrial expansion, the group's financial control is facing more and more challenges. At the same time, with the strengthening of the trend of global economic integration, how to establish and improve scientific and reasonable, Effective enterprise group financial control model is very important. This paper takes Ordos Group as the research object, based on the domestic and foreign research results, expounds the theory of enterprise group financial control, combined with the actual situation of enterprise group development, using comparative analysis, system analysis, The article starts with the "four unified division" control mode of Ordos Group, points out the existing problems and makes an evaluation, for example, the lack of overall financial human resources planning, There are many financial institutions in industry groups and subsidiaries, there are operational defects in the system, the budgeting method is outmoded, and the audit and supervision function of internal system is weakened, which provides the train of thought for solving the problem and is convenient for solving the problem. It also puts forward effective measures to improve the level of financial control from five aspects: the setting of financial institutions, the control of financial personnel, the improvement of financial system, the improvement of capital management, and the improvement of accounting system. This is significant for improving the level of financial management in Ordos Group.
【學(xué)位授予單位】：內(nèi)蒙古大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F406.72;F426.81

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