預(yù)熱器公司財(cái)務(wù)會(huì)計(jì)由母公司代管的問題與對策研究
發(fā)布時(shí)間：2019-04-13 12:11
【摘要】：經(jīng)濟(jì)全球化帶動(dòng)中國市場經(jīng)濟(jì)進(jìn)入了一個(gè)全新的時(shí)代，產(chǎn)品、管理、服務(wù)創(chuàng)新日新月異，眾多企業(yè)通過構(gòu)建母子公司發(fā)展模式增強(qiáng)自身競爭實(shí)力，然而財(cái)務(wù)管控已成為其實(shí)現(xiàn)規(guī)模擴(kuò)張過程中的瓶頸問題，制約著企業(yè)集團(tuán)的健康發(fā)展。因此積極探索良好的財(cái)務(wù)管理模式對實(shí)現(xiàn)企業(yè)集團(tuán)戰(zhàn)略目標(biāo)、提升綜合實(shí)力意義重大。預(yù)熱器公司是哈鍋公司的子公司，，其財(cái)務(wù)會(huì)計(jì)目前由哈鍋公司代管，財(cái)務(wù)管理由自身財(cái)務(wù)人員負(fù)責(zé)，多年來形成了內(nèi)外部會(huì)計(jì)系統(tǒng)各自運(yùn)行的格局，財(cái)務(wù)代管的過分集權(quán)模式引起了母子公司戰(zhàn)略不協(xié)同、財(cái)務(wù)信息難以支持決策、資金使用不合理、財(cái)務(wù)系統(tǒng)運(yùn)行效率低下等問題，重新構(gòu)建良好的財(cái)務(wù)管控模式是解決上述問題的有效途徑。 本文以企業(yè)集團(tuán)財(cái)務(wù)管控相關(guān)理論為基礎(chǔ)，結(jié)合預(yù)熱器公司財(cái)務(wù)系統(tǒng)運(yùn)行情況及母公司構(gòu)建代管模式的初始意圖，深入挖掘了財(cái)務(wù)管控失效的原因，并有針對性地給出了優(yōu)化策略。本文通過基礎(chǔ)文件的研讀、對實(shí)際業(yè)務(wù)人員的調(diào)研與訪談、對預(yù)熱器公司業(yè)務(wù)流程的梳理與分析等手段，指出了管控及監(jiān)督機(jī)制的設(shè)計(jì)和運(yùn)行中存在的缺陷，主要有母公司對子公司會(huì)計(jì)服務(wù)職能未履行、關(guān)鍵業(yè)務(wù)權(quán)限的劃分不合理、業(yè)務(wù)的實(shí)際執(zhí)行違背原則、財(cái)務(wù)人員的工作立場及定位不當(dāng)?shù)取Ｒ鉀Q以上問題，必須改變母公司過度集權(quán)的管控模式，調(diào)整組織架構(gòu)，把財(cái)務(wù)會(huì)計(jì)職能歸還預(yù)熱器公司，為財(cái)務(wù)系統(tǒng)完整運(yùn)行提供基礎(chǔ)保障，同時(shí)母公司通過委派財(cái)務(wù)負(fù)責(zé)人及強(qiáng)化內(nèi)部審計(jì)與預(yù)算保證監(jiān)控。僅有完善的監(jiān)管機(jī)制是不夠的，激勵(lì)與約束體系必須相結(jié)合共同作用才能達(dá)到預(yù)定財(cái)務(wù)目標(biāo)，因此本文提出實(shí)施科學(xué)合理的考評體系作為激勵(lì)管理者達(dá)成母公司戰(zhàn)略的杠桿，最后整合母子公司信息化平臺為母子公司建立財(cái)務(wù)、業(yè)務(wù)融合通道，為新的財(cái)務(wù)系統(tǒng)良好運(yùn)行提供支持。 綜上所述，本文從預(yù)熱器公司財(cái)務(wù)會(huì)計(jì)由母公司代管的案例分析入手，力求提供一個(gè)比較完善的母子公司財(cái)務(wù)管控模式的建立方案，既豐富了現(xiàn)有理論成果，同時(shí)也為其他類似企業(yè)提供新的思路與辦法。
[Abstract]:Economic globalization has driven China's market economy into a new era, with products, management and service innovations changing with each passing day. Many enterprises have strengthened their competitive power by building the development model of mother-and-subsidiary companies. However, financial control has become a bottleneck in the process of scale expansion, restricting the healthy development of enterprise groups. Therefore, it is of great significance to actively explore a good financial management model to achieve the strategic objectives of enterprise groups and enhance the overall strength. The preheater company is a subsidiary of Harbin Pot Company, its financial accounting is currently managed by Harbin Pot Company, the financial management is managed by its own financial personnel, and over the years, the internal and external accounting systems have been operating separately. The excessive centralization of financial escrow has caused some problems, such as the strategy of parent-subsidiary company is not coordinated, the financial information is difficult to support decision-making, the use of funds is unreasonable, and the operation efficiency of financial system is low, and so on. It is an effective way to solve the above problems to re-establish a good financial control mode. Based on the theory of financial control and control of enterprise group, combining with the operation of financial system of preheater company and the initial intention of parent company to construct escrow mode, this paper deeply excavates the reasons of failure of financial control and control. The optimization strategy is given. Through reading the basic documents, investigating and interviewing the actual business personnel, combing and analyzing the business process of the preheater company, this paper points out the defects in the design and operation of the control and supervision mechanism. The main ones are as follows: the parent company failed to perform the accounting service function of the subsidiary, the division of the key business authority was unreasonable, the actual execution of the business violated the principle, and the position and orientation of the financial staff were improper, and so on. To solve the above problems, we must change the over-centralized control mode of the parent company, adjust the organizational structure, return the financial accounting function to the preheater company, and provide the basic guarantee for the complete operation of the financial system. At the same time, the parent company through the assignment of financial heads and strengthen internal audit and budget assurance control. Only perfect regulatory mechanism is not enough, incentive and restraint system must be combined in order to achieve the predetermined financial objectives, so this paper puts forward the implementation of scientific and reasonable evaluation system as a lever to encourage managers to achieve the parent company strategy. Finally, the information platform of parent-subsidiary companies is integrated to establish financial and business integration channels for parent-subsidiary companies to provide support for the good operation of the new financial system. In summary, this article from the preheater company financial accounting from the parent company escrow case analysis, strive to provide a relatively perfect parent-subsidiary financial control model of the establishment of the scheme, not only enriched the existing theoretical results, At the same time, it also provides new ideas and methods for other similar enterprises.
【學(xué)位授予單位】：哈爾濱工業(yè)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F406.7
本文編號：2457544
[Abstract]:Economic globalization has driven China's market economy into a new era, with products, management and service innovations changing with each passing day. Many enterprises have strengthened their competitive power by building the development model of mother-and-subsidiary companies. However, financial control has become a bottleneck in the process of scale expansion, restricting the healthy development of enterprise groups. Therefore, it is of great significance to actively explore a good financial management model to achieve the strategic objectives of enterprise groups and enhance the overall strength. The preheater company is a subsidiary of Harbin Pot Company, its financial accounting is currently managed by Harbin Pot Company, the financial management is managed by its own financial personnel, and over the years, the internal and external accounting systems have been operating separately. The excessive centralization of financial escrow has caused some problems, such as the strategy of parent-subsidiary company is not coordinated, the financial information is difficult to support decision-making, the use of funds is unreasonable, and the operation efficiency of financial system is low, and so on. It is an effective way to solve the above problems to re-establish a good financial control mode. Based on the theory of financial control and control of enterprise group, combining with the operation of financial system of preheater company and the initial intention of parent company to construct escrow mode, this paper deeply excavates the reasons of failure of financial control and control. The optimization strategy is given. Through reading the basic documents, investigating and interviewing the actual business personnel, combing and analyzing the business process of the preheater company, this paper points out the defects in the design and operation of the control and supervision mechanism. The main ones are as follows: the parent company failed to perform the accounting service function of the subsidiary, the division of the key business authority was unreasonable, the actual execution of the business violated the principle, and the position and orientation of the financial staff were improper, and so on. To solve the above problems, we must change the over-centralized control mode of the parent company, adjust the organizational structure, return the financial accounting function to the preheater company, and provide the basic guarantee for the complete operation of the financial system. At the same time, the parent company through the assignment of financial heads and strengthen internal audit and budget assurance control. Only perfect regulatory mechanism is not enough, incentive and restraint system must be combined in order to achieve the predetermined financial objectives, so this paper puts forward the implementation of scientific and reasonable evaluation system as a lever to encourage managers to achieve the parent company strategy. Finally, the information platform of parent-subsidiary companies is integrated to establish financial and business integration channels for parent-subsidiary companies to provide support for the good operation of the new financial system. In summary, this article from the preheater company financial accounting from the parent company escrow case analysis, strive to provide a relatively perfect parent-subsidiary financial control model of the establishment of the scheme, not only enriched the existing theoretical results, At the same time, it also provides new ideas and methods for other similar enterprises.
【學(xué)位授予單位】：哈爾濱工業(yè)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F406.7
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