本文選題：金螳螂集團(tuán) + 財(cái)務(wù)管理體制��； 參考：《蘇州大學(xué)》2013年碩士論文

【摘要】：我國集團(tuán)企業(yè)迅猛發(fā)展的同時(shí)普遍出現(xiàn)了一些制約其發(fā)展的問題，如發(fā)展戰(zhàn)略、人才培養(yǎng)、財(cái)務(wù)管理體制等。其中，財(cái)務(wù)管理體制是企業(yè)管理的重要組成部分，建立完善有效的財(cái)務(wù)管理體制，能使集團(tuán)企業(yè)在競(jìng)爭(zhēng)激烈的市場(chǎng)經(jīng)濟(jì)中保持集團(tuán)企業(yè)的競(jìng)爭(zhēng)優(yōu)勢(shì)。隨著建筑裝飾企業(yè)自身的快速發(fā)展，建筑裝飾企業(yè)舊的財(cái)務(wù)管理理念和體系已經(jīng)不能很好的適應(yīng)新形勢(shì)的發(fā)展要求。而集團(tuán)企業(yè)財(cái)務(wù)管理體制的核心是集團(tuán)內(nèi)部決策權(quán)和控制權(quán)的劃分問題。所以，，對(duì)于建筑裝飾行業(yè)來說，如何劃分母公司與集團(tuán)子公司之間的財(cái)務(wù)權(quán)限即母公司對(duì)財(cái)務(wù)管理體制的選擇成為決定集團(tuán)企業(yè)能否健康發(fā)展的關(guān)鍵問題。作為行業(yè)龍頭的金螳螂企業(yè)（集團(tuán)）有限公司（下簡(jiǎn)稱“金螳螂集團(tuán)”）企業(yè)逐步改變建筑裝飾行業(yè)傳統(tǒng)的金字塔式的機(jī)構(gòu)設(shè)置，實(shí)施扁平化和集權(quán)式為主適當(dāng)分權(quán)的管理模式，這在建筑裝飾行業(yè)是先鋒之舉。 本文以金螳螂集團(tuán)作為研究對(duì)象，以財(cái)務(wù)管理體制相關(guān)理論為基礎(chǔ)，主要并具體研究了金螳螂集團(tuán)現(xiàn)有的財(cái)務(wù)管理體制存在的優(yōu)點(diǎn)，并根據(jù)高效的財(cái)務(wù)管理體制特征，就金螳螂集團(tuán)現(xiàn)有的財(cái)務(wù)管理體制提出了幾點(diǎn)建議。希望通過本文的研究，為金螳螂集團(tuán)以及整個(gè)建筑裝飾行業(yè)的財(cái)務(wù)管理體制的變革提供些許幫助，從而促進(jìn)該集團(tuán)和該行業(yè)的健康發(fā)展。
[Abstract]:With the rapid development of Chinese group enterprises, there are some problems restricting their development, such as development strategy, talent training, financial management system and so on. Among them, the financial management system is an important part of the enterprise management, the establishment of a sound and effective financial management system can enable the group enterprises to maintain the competitive advantage in the competitive market economy. With the rapid development of architectural decoration enterprises, the old financial management concepts and systems of architectural decoration enterprises have not been able to meet the requirements of the development of the new situation. The core of group financial management system is the division of decision-making power and control right. Therefore, for the architectural decoration industry, how to divide the financial authority between the parent company and the group subsidiary, that is, the choice of the financial management system of the parent company, has become the key issue to determine whether the group enterprise can develop healthily. As an industry leader, the Golden Mantis Enterprise (Group) Co., Ltd (hereinafter referred to as the "Golden Mantis Group") has gradually changed the traditional pyramidal institutional setting of the architectural decoration industry. The implementation of flat and centralized management mode of appropriate decentralization in the architectural decoration industry is the vanguard. Based on the related theories of financial management system, this paper mainly and concretely studies the advantages of the existing financial management system of Jinmantis Group, and according to the characteristics of efficient financial management system, the paper takes the Golden Mantis Group as the research object. Put forward several suggestions on the existing financial management system of Golden Mantis Group. Through the research of this paper, I hope to provide some help for the reform of financial management system of Golden Mantis Group and the whole building decoration industry, thus promoting the healthy development of this group and the industry.
【學(xué)位授予單位】：蘇州大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F275;F426.92

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