發(fā)布時間：2018-06-20 15:01

  本文選題：財務(wù)管理 + 金融��； 參考：《哈爾濱工業(yè)大學》2017年碩士論文

【摘要】：在過去的幾十年里,中國一直是一個快速增長的經(jīng)濟體,在全世界范圍內(nèi)的商務(wù)貿(mào)易都在增長。在全球范圍內(nèi),中國在提供商品和服務(wù)以滿足各種需求和需求方面起著非常重要的作用。近年來,中國在許多國家,特別是非洲大陸的商業(yè)和投資快速發(fā)展中發(fā)揮了重要作用。中國的“一帶一路”(OBOR)政策促進了中國與歐亞大陸之間的區(qū)域和跨大陸連接。中國政府鼓勵中國企業(yè)赴海外投資的決定,可以說是在全球范圍內(nèi)對中國企業(yè)的數(shù)量進行了調(diào)查。因此,中國政府制定了“走出去”的政策。大多數(shù)國家都傾向于積極吸引外來投資,而且只會被動地支持外國投資。但是,中華人民共和國對引進和對外投資都十分重視�！白叱鋈ァ闭�(也被稱為“走出去的全球戰(zhàn)略”)是中國政府在1999年發(fā)起的,旨在推動中國在海外的投資。中國政府與中國國際貿(mào)易促進委員會(CCPIT)共同推出了若干計劃,幫助國內(nèi)企業(yè)制定一項全球戰(zhàn)略,在不斷擴大的國內(nèi)和國際市場中利用機遇。自從實施了“走出去”戰(zhàn)略以來,中國企業(yè)對海外投資的興趣,尤其是在國有企業(yè)中顯著增加。統(tǒng)計數(shù)據(jù)顯示,中國的外商直接投資(FDI)從1991年的30億美元增長到2003年的350億美元。這一趨勢在2007年得到了突顯,當時中國的FDI已經(jīng)達到了920億美元�？紤]到上述問題,調(diào)查中國的海外子公司如何運作,與他們所采用的財務(wù)管理模式相適應(yīng),這有助于他們向巨頭們提供幫助,而這將不會是不可能的。中國在加納的一些子公司將成為這項工作的重點。財務(wù)被認為是這個星球上所有商業(yè)組織的命脈,無論它是大還是小。這是因為,商業(yè)組織不能在沒有財務(wù)的情況下完成他們的業(yè)務(wù)活動,因此財務(wù)管理模型是必須的。為了在全球市場上成功地競爭,組織是有效的、高效的和以客戶為中心的,這一點變得越來越重要。為了實現(xiàn)這一目標,許多公司采用不同的方法對其業(yè)務(wù)進行了重大的評估,包括非常有效的財務(wù)管理模型,以使它們脫穎而出,從而最大化地利用資源�？梢哉f,財務(wù)管理可以是組織的計劃、指導、監(jiān)督、組織和控制,使其能夠?qū)崿F(xiàn)其目標和計劃。在組織的財務(wù)管理中,確認或證實其弱點并確認其優(yōu)點是FM模型的重要部分。它還可以幫助企業(yè)開發(fā)和實現(xiàn)目標驅(qū)動計劃,從而使進展得到密切跟蹤和監(jiān)控�？紤]到這些,一個尋求改善其性能或財務(wù)管理的組織,必須有一個FM模型作為其計劃的核心�；谏厦嫠龅谋尘�,在全世界范圍內(nèi),FM模型是一個組織用來訪問它的優(yōu)缺點的最好的方法之一,以便知道“這個組織的未來有多遠,看起來有多遠”。事實上,FM模型在構(gòu)建和恢復組織中的作用在過去已經(jīng)有了趨勢。自20世紀50年代以來,公司在其FM模式中投入了更多的精力,因為多樣性來自于一家公司所采用的優(yōu)質(zhì)財務(wù)管理。加納被譽為西非的“金童”,理應(yīng)在陽光下獲得一席之地。作為非洲最成功的故事之一,這個國家正在以快速發(fā)展的形式從穩(wěn)定的民主制度中獲益。加納也被稱為“通往非洲的門戶”,因為它是撒哈拉以南非洲國家中第一個從英國統(tǒng)治中獨立出來的國家。到目前為止,加納已經(jīng)達到了這個標簽。加納—中國的關(guān)系可以追溯到5年前,這兩個國家之間的聯(lián)系可以追溯到1960年,當時兩國首次建立外交關(guān)系。從那以后,加納向中華人民共和國提供了大量的外交支持,并為加納的發(fā)展提供物質(zhì)支持。在上世紀60年代,加納總統(tǒng)Kwame Nkrumah為中國在聯(lián)合國的復職進行了游說。Nkrumah在1962年的中印戰(zhàn)爭中也支持了中國。2011年,加納與中國的雙邊貿(mào)易額達到35億美元,令人難以置信的是,相比之前增長了69%。中國鼓勵加納等農(nóng)產(chǎn)品的非傳統(tǒng)出口,這使加納在市場競爭中具有相對優(yōu)勢。中國在加納的投資領(lǐng)域主要集中在建筑業(yè)、礦業(yè)、鋼鐵工業(yè)、建材工業(yè)、化工、醫(yī)藥、食品加工、漁業(yè)、農(nóng)業(yè)、板巖生產(chǎn)和發(fā)電廠等領(lǐng)域。2015年,加納與中國之間的貿(mào)易額增至66億美元,同比增長18.2%,成為非洲大陸貿(mào)易伙伴中第六位。同年,中國對加納直接投資1.74億美元,累計達13億美元,在非洲國家中排名第四。目前,中國是加納直接投資的主要來源之一。中國資助并實施了一些促進加納社會經(jīng)濟增長的項目。與這個社會經(jīng)濟合作的核心這個新趨勢,和幾個好處被收獲已經(jīng)在加納,這可能是說,新時期中國——加納關(guān)系,潛在的提供不僅對雙方互利的合作同時,特別是加納的機會,也得到創(chuàng)新和利用其豐富的資源,為了有良好的供應(yīng)“世界上最偉大的消費者,”中國。鑒于這一原因,研究在加納運營的許多中國子公司的FM模式將是非常重要的。在加納的一些中國海外子公司的FM模型中,可以根據(jù)公司的文獻進行擴展。這項研究的核心是利用加納的數(shù)據(jù),即“通往非洲的大門”,以及非洲大陸的新興經(jīng)濟體之一。對中國在非洲大陸的子公司的知識以及非洲大陸如何從他們的成功中獲益的貢獻是非常關(guān)鍵的。盡管如此,我們還是要認識到,這項研究的結(jié)果也能使公司的管理者通過有效地管理財務(wù)問題來提高他們的經(jīng)營業(yè)績和盈利能力。學習和調(diào)整新技術(shù)以提高自己處理事物的方式是很好的,因為知識并不僅僅來自于一個人的思想。在其他方面,本研究的結(jié)果將以較高的標準來衡量,采用獨特的研究方法來達到這一目的。有了這個想法,一個描述性的調(diào)查設(shè)計將被用于這項研究。描述性研究是一項旨在以一種精確的方式描述參與者的研究。收集這些信息的三個主要方法是:觀察,定義和記錄參與者的方法。案例研究,被定義為對個人或個體群體的深入研究。描述性研究包括收集描述事件的數(shù)據(jù),然后組織、記錄、描述和描述數(shù)據(jù)收集。描述性研究在使用的變量數(shù)量上是獨一無二的。像其他類型的研究一樣,描述性研究可以包含多個變量用于分析,但與其他方法不同的是,它只需要一個變量。例如,描述性研究可能會采用一些方法來分析多個變量之間的相關(guān)性,比如皮爾遜的產(chǎn)品矩相關(guān)性、回歸分析或多重回歸分析。廣泛的研究設(shè)計可分為兩類:探索性設(shè)計和確定性設(shè)計。然而,探索性設(shè)計既可以是定量的,也可以是定性的,而決定性的研究設(shè)計既可以是描述性的,也可以是因果性的研究。同時,目前的研究在本質(zhì)上是定量的,采用調(diào)查方法收集數(shù)據(jù),特別是通過問卷調(diào)查。研究問題是基于現(xiàn)有的理論,目的是為了創(chuàng)造更多的關(guān)于具體因素的知識。它是根據(jù)上述描述性設(shè)計的特點,研究人員采用它來進行研究的。在所有60個問題中都被使用了。該研究集中在三個工人類別,即高級、中層和低層職員,他們直接處理財務(wù)部門的日常管理工作,因為他們熟悉影響組織預算的問題。為了進行泛化,必須有至少30個元素的樣本,以便進行良好的統(tǒng)計工作。這個工作中使用了簡單的隨機樣本(SRS)。一種概率抽樣方法,其中每個人都有相同的機會選擇,這是使用SRS的主要原因。用簡單的隨機抽樣方法,當一個單位被選為樣本時,人口的單位有相同的機會被選擇。必須注意的是,選擇第一個元素的概率與選擇第二個單元的概率是不可以相比較的。本研究采用問卷調(diào)查法,以問卷的形式收集原始資料。問卷由三個部分組成,第一個部分包含關(guān)于應(yīng)答者的一般信息。第二部分關(guān)于公司的一般問題和第三涉及的問題涉及到相關(guān)的和獨立的變量。使用統(tǒng)計技術(shù)和定性技術(shù)對獲得的數(shù)據(jù)進行了分析。在處理回復之前,完成的問卷是為了完整性和一致性而進行的。定性數(shù)據(jù)來源于問卷調(diào)查中問題的答案,并使用表格、百分比和圖表來呈現(xiàn)。定量數(shù)據(jù)主要來自于利特爾量表的結(jié)構(gòu)化問卷,并通過使用描述性工具如均值和標準差來分析。這使得依賴變量和自變量之間的關(guān)系成為可能。最后,利用Excel來確定FM模型之間的關(guān)系,并進行了相關(guān)分析。資產(chǎn)回報率(ROA)被用作從屬變量和其他財務(wù)報告分析(FRA)、財務(wù)預算和計劃(FBP)、固定資產(chǎn)管理(人工)和營運資本管理(WCM)。相關(guān)分析表明,資產(chǎn)(ROA)的相關(guān)變量回報與獨立變量財務(wù)報告分析(FRA)、財務(wù)預算與規(guī)劃(FBP)、固定資產(chǎn)管理(BP)和營運資本管理(WCM)之間的相關(guān)性,分別為0.51、0.53、0.72和0.64。在營運資本管理(WCM)和財務(wù)報告分析(FRA)之間也發(fā)現(xiàn)了負相關(guān),兩者的相關(guān)性為-0.58。在經(jīng)歷了所有這些模型之后,大多數(shù)組織的目標和目標都是盈利的,這是一個眾所周知的事實。在加納,我經(jīng)常會說,“經(jīng)驗是最好的老師”,可以說,經(jīng)驗表明,大多數(shù)外國子公司的財務(wù)管理模式,通常都是對利潤最大化的日益增長的議程。這些在加納的中國子公司使用的FM模式對組織的影響是該研究的主要目標。建議國有控股的子公司應(yīng)被賦予更多的職責,在不向中國求助、不依賴中國的情況下,在決策過程中避免拖延。也建議當?shù)鼐用袷褂玫钠胶?即由于子公司是在加納,比他們的中國同行更需要雇傭加納人不是這種情況在某些情況下,工人們從中國做的作品可以通過加納人。通過這種方式,中國將贏得當?shù)厝嗣竦男湃?這將大大提升加納和中國的關(guān)系。在深度研究方面,需要對金融管理模式對公共機構(gòu)、政府部門和政府機構(gòu)等公共機構(gòu)的影響進行深入研究,以便向外國機構(gòu)學習它們所做的錯誤或正確的事情。該研究還建議,在加納的中國子公司的FM模式下,應(yīng)進一步研究該領(lǐng)域的挑戰(zhàn)。這樣的工作將會讓所有的人都能獲得良好的表現(xiàn)�？傊�,我們可以毫不含糊地說,財務(wù)報告分析(FRA)、財務(wù)預算和計劃(FBP)、固定資產(chǎn)管理(BP)和營運資本管理(WCM)對組織的盈利能力有影響。
[Abstract]:In the past few decades, China has been a fast growing economy, and business and trade in the world is growing. In the world, China plays a very important role in providing goods and services to meet various needs and needs. In recent years, China has been in many countries, especially on the continent of Africa. Play an important role in the rapid development of investment. "China Belt and Road Initiative" (OBOR) policy to promote the connection between Chinese and Eurasia region and across the continent. China Chinese government encourages enterprises to overseas investment decisions, can be said to be in the global scope of the number of China enterprises were investigated. Therefore, Chinese government "Go out" policy. Most countries tend to actively attract foreign investment and only passively support foreign investment. However, People's Republic of China attaches great importance to both import and foreign investment. The "going out" policy, also known as the global strategy of "going out", was launched in 1999 by the Chinese government and is aimed at promoting the promotion of foreign investment. China's investment abroad. The Chinese government and the China International Trade Promotion Commission (CCPIT) have jointly launched a number of plans to help domestic enterprises to develop a global strategy and take advantage of opportunities in the expanding domestic and international markets. Since the implementation of the "go out" strategy, Chinese enterprises have been interested in overseas investment, especially in the field of foreign investment. The statistics show that China's foreign direct investment (FDI) increased from $3 billion in 1991 to $35 billion in 2003. This trend was highlighted in 2007, when China's FDI had reached $92 billion. It will not be impossible for them to help with the financial management model, which will not be impossible. China's subsidiaries in Garner will be the focus of the work. Finance is considered the lifeblood of all business organizations on the planet, whether it is big or small. This is because business organizations can't be in the world. In order to achieve this goal, many companies have adopted different methods to evaluate their business in order to achieve the goal of successful competition in the global market, and the organization is effective, efficient and customer centered. It includes a very effective financial management model to make them stand out and maximize the use of resources. It can be said that financial management can be the plan, guidance, supervision, organization and control of the organization so that it can achieve its goals and plans. In the financial management of the organization, it recognizes or confirms its weaknesses and identifies its advantages as the FM model. An important part. It can also help the enterprise develop and implement the goal driven plan so that progress is closely followed and monitored. Considering these, an organization that seeks to improve its performance or financial management must have a FM model as the core of its plan. Based on the above background, the FM model is one in the world. One of the best ways to organize the advantages and disadvantages of the organization is to know how far "the future of the organization is, how far it looks". In fact, the role of the FM model in building and restoring the organization has been in the past. Since 1950s, the company has invested more energy in its FM model because of diversity. Garner, known as the "golden child" of West Africa, is supposed to have a place in the sun. As one of the most successful stories in Africa, the country is benefiting from a stable democratic system in the form of rapid development. Garner is also known as the "gateway to Africa" because it is The first of the sub Saharan African countries to be independent from British rule. So far, Garner has reached the label. The relationship between Garner and China can be traced back to 5 years ago. The links between the two countries could be traced back to the 1960, when the two countries first established diplomatic relations. Since then, Garner has been to the Chinese people. The people's Republic provided a lot of diplomatic support and provided material support for the development of Garner. In the 60s of last century, President Garner Kwame Nkrumah lobbied for the remission of China in the United Nations and supported China's.2011 year in the Sino Indian War in 1962. The bilateral trade volume of Garner and China reached 3 billion 500 million US dollars, which was difficult. In confidence, it has increased 69%. China's non traditional export to encourage Garner and other agricultural products, which has made Garner relatively competitive in market competition. China's investment in Garner is mainly concentrated in the construction industry, mining, steel industry, building materials industry, chemical, pharmaceutical, food processing, fisheries, agriculture, slate production and power plants. In.2015, trade between Garner and China increased to $6 billion 600 million, an increase of 18.2% and sixth of the African mainland trade partners. In the same year, China's direct investment in Garner was 174 million dollars, totaling $1 billion 300 million, and ranked fourth in African countries. At present, China is one of the main sources of Garner's direct investment. Some projects to promote the social and economic growth of Garner. The new trend with the core of this social and economic cooperation, and several benefits have been reaped in Garner. This may be that the new period China - Garner relations, potentially offering not only mutual benefit to both sides but also Garner's opportunities, but also innovation and use of it Rich resources, in order to have a good supply of "the world's greatest consumers," China. For this reason, the study of many Chinese subsidiaries operating in Garner's FM model will be very important. In the FM model of some of Garner's Chinese offshore subsidiaries, it can be expanded according to the company's literature. The core of this study is Using Garner's data, "the door to Africa," and one of the African continent's emerging economies, it is critical to the knowledge of China's subsidiaries in the African continent and how the continent benefits from their success. Managers improve their performance and profitability by effectively managing financial problems. Learning and adjusting new technologies to improve their way of dealing with things is good, because knowledge is not only from one's mind. In other ways, the results of this study will be measured with a higher standard and a unique study. A descriptive research design will be used for this study. Descriptive research is a study designed to describe participants in an accurate way. The three main ways to collect these information are to observe, define and record the methods of the participants. A case study is defined as a person to a person. Descriptive studies are unique in the number of variables used. Descriptive studies, like other types of research, can include multiple variables for analysis, but are different from other methods. Yes, it only needs one variable. For example, descriptive research may use some methods to analyze the correlation between multiple variables, such as Pearson's product moment correlation, regression analysis or multiple regression analysis. Extensive research and design can be divided into two categories: exploratory design and deterministic design. However, exploratory design can be a definite design. And the decisive research design can be both descriptive and causality. At the same time, the current research is essentially quantitative, using the method of investigation to collect data, especially through the questionnaire. The research problem is based on the existing theories and the purpose is to create more specific questions. Knowledge of factors. It is based on the characteristics of the descriptive design mentioned above. The researchers used it to study it. It is used in all 60 problems. The study focuses on three worker categories, namely, senior, middle and low level staff, who deal directly with the daily management of the financial sector because they are familiar with the organization budget. Problem. In order to generalize, there must be a sample of at least 30 elements to make good statistical work. In this work, a simple random sample (SRS) is used. A probability sampling method, in which each person has the same chance to choose, is the main cause of using SRS. A unit is selected by a simple random sampling method. It is important to note that the probability of selecting the first element can not be compared with the probability of choosing the second unit. This study uses a questionnaire to collect the original data in the form of a questionnaire. The questionnaire is composed of three parts, the first part contains the responders. General information. The second part about the general problem of the company and the third related issues involved related and independent variables. Using statistical and qualitative techniques to analyze the obtained data. Before dealing with the response, the completed questionnaire was performed for integrity and consistency. Qualitative data came from the questionnaire survey. The answer is presented with tables, percentages and diagrams. Quantitative data is mainly derived from the structured questionnaire in the Littell scale, and is analyzed by using descriptive tools such as mean and standard deviation. This makes the relationship between dependent variables and independent variables possible. Finally, Excel is used to determine the relationship between FM models. Related analysis. ROA is used as dependent variable and other financial reporting analysis (FRA), financial budget and plan (FBP), fixed asset management (manual) and working capital management (WCM). Related analysis shows that the related variable returns of assets (ROA) and independent variable financial reporting analysis (FRA), financial budget and planning (FBP), fixed capital The correlation between production management (BP) and working capital management (WCM) is also a negative correlation between 0.51,0.53,0.72 and 0.64. between working capital management (WCM) and financial reporting analysis (FRA). The correlation between the two is that after all these models have been experienced by -0.58., the goals and goals of most of the organizations are profitable, which is a crowd. Well - known facts. In Garner, I often say, "experience is the best teacher". It can be said that experience shows that most foreign subsidiaries' financial management patterns are usually the growing agenda for maximizing profit. The impact of the FM model on the organization at Garner's Chinese subsidiary is the main goal of the study. The state holding subsidiaries should be given more responsibilities, not to turn to China, without relying on China, to avoid procrastination in the decision-making process. Also, it is suggested that the local residents use the balance, that is, the subsidiary is in Garner, more need to hire Garner than their Chinese counterparts. In some cases, workers In this way China will win the trust of the people of the local people, which will greatly enhance the relationship between Garner and China in this way. In depth research, we need to study the impact of the financial management model on public institutions, government departments and government agencies, so as to make a thorough study of the public institutions, such as public institutions, government departments and government agencies, so as to make it to foreign institutions. The study also suggests that in the FM model of Garner's China subsidiary, the challenge of the field should be further studied. Such a job will give all people a good performance. In a word, we can say unambiguously, financial reporting analysis (FRA), financial budget and plan (FBP), Fixed asset management (BP) and working capital management (WCM) have an impact on the profitability of the organization.
【學位授予單位】：哈爾濱工業(yè)大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F275

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