本文選題：集團(tuán)公司　切入點(diǎn)：財(cái)務(wù)風(fēng)險(xiǎn)　出處：《安徽大學(xué)》2015年碩士論文

【摘要】：經(jīng)濟(jì)全球化下的現(xiàn)代市場(chǎng)經(jīng)濟(jì)環(huán)境中,企業(yè)為了能夠在在復(fù)雜多變和競(jìng)爭(zhēng)日益激烈的經(jīng)營(yíng)環(huán)境下持續(xù)保持競(jìng)爭(zhēng)優(yōu)勢(shì),集團(tuán)公司這樣一種經(jīng)濟(jì)組織應(yīng)運(yùn)而生,集團(tuán)化管理逐步趨于普遍,集團(tuán)公司獲得了前所未有的發(fā)展機(jī)遇。集團(tuán)公司的存在和發(fā)展不僅關(guān)系到企業(yè)自身的利益,也關(guān)系著國(guó)家的宏觀經(jīng)濟(jì)、區(qū)域的經(jīng)濟(jì)實(shí)力甚至一國(guó)的國(guó)際競(jìng)爭(zhēng)力。但集團(tuán)公司在發(fā)展的同時(shí)也因企業(yè)規(guī)模不斷擴(kuò)大、跨區(qū)域、跨行業(yè)經(jīng)營(yíng)、股權(quán)關(guān)系多變、復(fù)雜等因素,導(dǎo)致其面臨的各種風(fēng)險(xiǎn)日益增多,特別是企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)更是企業(yè)所面臨的突出問題。集團(tuán)公司在生產(chǎn)運(yùn)營(yíng)過程中的各類風(fēng)險(xiǎn),最終往往集中通過財(cái)務(wù)危機(jī)的形式表現(xiàn)出來。因此,對(duì)財(cái)務(wù)風(fēng)險(xiǎn)管理理論進(jìn)行縝密的研究和分析,在集團(tuán)公司構(gòu)建扎實(shí)有效的財(cái)務(wù)風(fēng)險(xiǎn)控制體系,具有非常重要的理論和實(shí)踐意義。本文首先對(duì)財(cái)務(wù)風(fēng)險(xiǎn)及控制的相關(guān)基礎(chǔ)理論做了詳細(xì)的介紹,包括財(cái)務(wù)風(fēng)險(xiǎn)的定義與識(shí)別,財(cái)務(wù)風(fēng)險(xiǎn)控制的目標(biāo)、原則等,又根據(jù)本文的研究對(duì)像著重介紹了集團(tuán)公司財(cái)務(wù)風(fēng)險(xiǎn)的內(nèi)容及特點(diǎn),指出財(cái)務(wù)風(fēng)險(xiǎn)控制在集團(tuán)公司風(fēng)險(xiǎn)管理中所處的核心地位。其次,以BM集團(tuán)為例具體分析集團(tuán)財(cái)務(wù)風(fēng)險(xiǎn)控制的相關(guān)問題,從組織結(jié)構(gòu)、經(jīng)營(yíng)情況、財(cái)務(wù)管理水平幾個(gè)方面介紹了BM集團(tuán)財(cái)務(wù)風(fēng)險(xiǎn)控制的現(xiàn)狀并指出BM集團(tuán)作為一個(gè)高速發(fā)展中的集團(tuán)公司在財(cái)務(wù)風(fēng)險(xiǎn)控制方面存在的主要問題。最后文章立足于集團(tuán)公司整體運(yùn)行的客觀角度對(duì)BM集團(tuán)財(cái)務(wù)風(fēng)險(xiǎn)控制體系進(jìn)行了有針對(duì)性的設(shè)計(jì),從集團(tuán)組織結(jié)構(gòu)優(yōu)化設(shè)計(jì)入手,充分考慮到集團(tuán)業(yè)務(wù)的多樣性和復(fù)雜性以及母子公司間的關(guān)聯(lián)關(guān)系設(shè)計(jì)了事業(yè)部型的組織結(jié)構(gòu)體系,以此來加強(qiáng)集團(tuán)公司各部門之間同子公司間的業(yè)務(wù)聯(lián)系。力求建立一個(gè)以母公司為戰(zhàn)略中心的組織管理架構(gòu),進(jìn)行分層級(jí)的全面財(cái)務(wù)預(yù)算體系和資金集中管理制度,以實(shí)現(xiàn)企業(yè)資金的統(tǒng)一預(yù)算、統(tǒng)一結(jié)算、統(tǒng)一籌措、統(tǒng)一控制,構(gòu)建風(fēng)險(xiǎn)預(yù)警機(jī)制,提前防范財(cái)務(wù)危機(jī),重視財(cái)務(wù)風(fēng)險(xiǎn)控制的實(shí)施與考核。全面預(yù)算、財(cái)務(wù)核算、風(fēng)險(xiǎn)預(yù)警、內(nèi)部審計(jì)相結(jié)合從而形成各個(gè)環(huán)節(jié)有機(jī)銜接、相互作用,嚴(yán)密合理、扎實(shí)有效的集團(tuán)公司財(cái)務(wù)風(fēng)險(xiǎn)控制體系。本文的特色與創(chuàng)新之處在于,運(yùn)用財(cái)務(wù)風(fēng)險(xiǎn)控制的相關(guān)基礎(chǔ)理論,選取了一個(gè)處于發(fā)展階段的集團(tuán)公司這一特殊的公司組織形式進(jìn)行案例分析,對(duì)集團(tuán)財(cái)務(wù)風(fēng)險(xiǎn)控制的現(xiàn)狀進(jìn)行研究,發(fā)現(xiàn)其存在的問題,并針對(duì)問題進(jìn)行財(cái)務(wù)風(fēng)險(xiǎn)控制體系的設(shè)計(jì),對(duì)于類似的高速成長(zhǎng)中的集團(tuán)公司有一定的借鑒意義。
[Abstract]:In the modern market economy environment under the economic globalization, in order to keep the competitive advantage in the complex and changeable and increasingly competitive business environment, the group company emerged as the times require. The group management is becoming more and more popular, and the group company has obtained the unprecedented development opportunity. The existence and development of the group company not only relate to the interests of the enterprise itself, but also to the macro-economy of the country. The economic strength of the region and even the international competitiveness of a country. However, while developing, the group company is also due to such factors as the continuous expansion of the enterprise scale, cross-regional, cross-industry operations, variable equity relations, and complexity, and so on. As a result of the increasing risks it faces, especially the enterprise financial risk is the outstanding problem faced by enterprises. Group companies in the process of production and operation of all kinds of risks, Therefore, the theory of financial risk management is studied and analyzed carefully, and a solid and effective financial risk control system is constructed in the group company. It has very important theoretical and practical significance. Firstly, this paper introduces the basic theory of financial risk and control in detail, including the definition and identification of financial risk, the goal and principle of financial risk control, etc. According to the research object of this paper, the contents and characteristics of the financial risk of the group company are emphatically introduced, and the core position of the financial risk control in the risk management of the group company is pointed out. Secondly, Taking BM Group as an example, the paper analyzes the problems related to the financial risk control of the group, from the organizational structure, management situation, This paper introduces the present situation of financial risk control in BM Group from several aspects of financial management level, and points out the main problems in financial risk control of BM Group as a group company in rapid development. The objective angle of the whole operation of the regiment company has carried on the pertinence design to the BM group financial risk control system, Starting with the optimization design of the group's organizational structure, considering the diversity and complexity of the group's business and the relationship between the parent and subsidiary companies, the organizational structure system of the division is designed. In order to strengthen the business links between the various departments of the group company and its subsidiaries, and strive to establish an organizational management structure with the parent company as the strategic center, and carry out a comprehensive financial budget system and a centralized management system of funds, In order to realize the unified budget, unified settlement, unified financing, unified control, construction of risk warning mechanism, prevention of financial crisis in advance, emphasis on the implementation and assessment of financial risk control, comprehensive budget, financial accounting, risk early warning, The combination of internal audit and the formation of various links organic convergence, interaction, tight and reasonable, solid and effective financial risk control system. The characteristics and innovation of this paper lies in the use of the relevant basic theory of financial risk control, This paper selects a group company which is in the developing stage as a special organization form to carry on the case analysis, carries on the research to the group financial risk control present situation, discovers its existence question, The design of financial risk control system for the problem has some reference significance for similar high-speed growing group companies.
【學(xué)位授予單位】：安徽大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2015
【分類號(hào)】：F275;F279.26

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