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论文编号:KJ491 论文字数:11842,页数:17
我国企业集团财务控制研究
摘 要
企业集团作为一种高级组织形式，综合了企业组织形态的多种优势，将推动企业组织形态和经营机制的合理化：它们作为国民经济发展的支柱，是实现产业结构调整和升级的主导力量；另外企业集团还是发展外向型经济的中坚力量，代表着国家的国际竞争力。正是基于企业集团的这种战略作用，各个国家都在积极地发展和壮大企业集团以提高自己国家的综合国力。但是随着企业集团规模的不断膨胀，组织结构逐渐趋向复杂化，在其内部管理中将会遇到诸多困难。集团内部财务控制问题，一直是困扰各企业集团内部管理的一大难题，也是企业界非常关注的一个现实问题。本文以我国大型企业集团作为研究对象，旨在探讨如何建立适合我国企业集团的、有效的、一体化的财务控制体系，同时结合我国大型企业集团实际情况有针对性的提出建立一体化财务控制体系的具体实施方案。本文从分析企业集团这一高级组织的内涵出发，首先准确地界定“企业集团”一词，分析其特征及我国企业集团的发展现状；随后，结合“集团”的特性，引入了“集团财务控制”一词，深入分析了财务控制理论(包括财务控制的演化发展过程、内涵及目标、内容) 。
关键词：企业集团 财务控制 财务控制模式 财务监督 全面控制
ABSTRACT
Enterprise Group, as an advanced form of organization combines the many advantages form of business organization will promote the corporate organizational form and operating mechanism of rationalization: they are as a pillar of national economic development is to achieve industrial restructuring and upgrading of the dominant force; another Enterprise Group is the backbone of the development of export-oriented economy, representing the country''s international competitiveness. It is precisely because of this strategic role of enterprise groups in various countries are active in development and expansion of enterprise groups to improve their country''s comprehensive national strength. But with the continuous expansion of the scale of enterprise groups, organizational structure, gradually becoming a more complex.
In its internal management will encounter many obstacles. Group''s internal financial control issues, has been troubled by the internal management of the enterprise groups a big problem as well as the business community is very concerned about a real problem. In this paper, large enterprise groups in China as an object of study is to investigate how to establish suitable to China''s enterprise groups, effective, integrated financial control system, combined with the actual situation of China''s large-scale enterprise groups targeted for the establishment of an integrated system of financial control The specific implementation plans. In this paper, analysis of enterprise groups, senior organizations, the connotation of this proceeding,
First, precise definition of "enterprise group" is to analyze its characteristics and status of the development of enterprise groups in China; Subsequently, the combination of the "Group" feature, the introduction of "group financial control" in-depth analysis of the financial control theory (including financial control the evolution of the development process, content and objectives, content).
Keywords: enterprise group financial control financial control model parent company financial supervision
目 录
摘 要 I
ABSTRACT II
1 前 言 1
2 企业集团的财务控制 2
2.1 企业集团的概念 2
2.2 企业集团财务控制的原则 2
2.3 企业集团财务控制的主要内容 3
3 我国企业集团财务控制的现状分析 4
3.1 企业集团财务控制制度不完善 5
3.2 财务控制缺乏一体性 5
3.3 业绩考评等激励制度不能有效执行 6
3.4 财务管理过度分权 7
4 加强企业集团财务控制提出对策 8
4.1 建立完善财务控制体制，并将财务控制渗透到各个方面 8
4.2 改善企业集团财务控制方法，实施全面预算管理 8
4.3 构建以重大资本财务事项决策为重点的财务决策控制系统 8
4.4 确立资金控制方式，强化资金控制职能 9
4.5 完善各项指标考核体系 10
4.6 构建以财务检查和内部审计为主的财务监督控制系统 10
5 结束语 11
参考文献 12
谢 辞 13
