DT钢铁集团财务管控研究

发布时间：2018-01-28 05:33

本文关键词： 企业集团集团管控财务管控　出处：《吉林大学》2017年硕士论文　论文类型：学位论文

【摘要】：随着我国市场经济的发展和国有企业改革的不断深化,国有企业的集团化已成为一个大的趋势。资料显示,在公司制改革方面,目前,中央企业的子企业公司制改制面超过92%。混合所有制改革企业户数占比已达到68%。在改组组建国有资本、投资运营公司方面,10家中央企业开展了国有资本、投资运营试点,各省完成改组组建国有资本投资、运营公司52家。在央企重组方面,在2015年完成6对12家中央企业重组的基础之上,2016年,国资委继续推动了港中旅集团与国旅集团、中粮集团与中纺集团、宝钢与武钢5对10户中央企业的重组。推进国有企业的改革和发展,从总体上增强国有企业的活力和国有经济的控制力,对于建立社会主义市场经济体制,促进经济持续快速健康发展,提高人民生活水平,保持安定团结的政治局面,巩固社会主义制度,都具有十分重要的意义。然而,伴随着企业集团的改革与发展,其组织结构也发生了巨大变化,导致企业集团的内部管控出现了各种各样的问题,其中财务管控能力的滞后与不足成为阻碍企业集团发展的关键点,也是当前学术界有关企业内部管控的热点研究领域之一。本文首先介绍了集团管控相关的理论及方法,阐述了基本的企业战略和财务战略理论,指出财务战略的“战略”共性和“财务”个性,分析了集团控制运作原理和集团控制过程机制,并介绍了三种常见的集团财务管控模式。本文以DT集团为研究对象,考察了DT集团财务管控环境、财务管控现状以及集团内部财务管控所存在的问题,同时对问题产生的原因进行了分析,最后提出了相应的解决措施和改进建议。希望给DT集团财务管控提供借鉴指导意义。本文主要采取研究背景和意义、基础理论分析、提出问题、案例分析、改进建议的结构。首先从财务管控的概念及其财务管控模式等方面进行了集团财务管控的理论分析。参考了大量有关集团财务管控的相关书籍和文献,对所掌握的知识进行归纳总结作为本文研究的理论基础。本文对DT集团财务管控环境和管控现状做了分析,通过分析结果对DT集团财务管控的状况有了一定的了解,列举了DT集团财务管控的问题并对其原因进行了分析。最后针对DT集团财务管控问题提出了改进建议。本文从财务管控模式、资金预算管理体系、成本管理、投融资风险管理、财务管控信息化建设等方面分别对DT集团的财务管控提出合理化建议,希望可以为DT集团的发展起到积极的促进作用。
[Abstract]:With the deepening development of China's market economy and the reform of state-owned enterprises, state-owned enterprise group has become a major trend. Statistics show that in the company system reform, at present, a subsidiary of a central enterprise corporate restructuring more than 92%. mixed ownership reform enterprises accounted for 68%. has reached the formation of state-owned capital in the reorganization, investment and operation of the company, 10 central enterprises to carry out the state-owned capital investment, operation of the pilot, the complete reorganization of the formation of state-owned capital investment company, operating 52. In the central enterprises restructuring, completed in 2015 6 based on 12 central enterprises reorganization on 2016, SASAC and continue to promote the China Travel Service Group CITS group, COFCO group and textile group, Baosteel and Wuhan 5 to 10 central enterprises restructuring. Promote the reform and development of state-owned enterprises, enhance the vitality of the state-owned enterprises and state owned by the The control force of economy, to establish a socialist market economic system, promote the sustained rapid and healthy development, improve people's living standards, to maintain political stability and unity, to consolidate the socialist system, has a very important significance. However, with the reform and development of enterprise groups, the organizational structure has undergone tremendous changes, resulting in enterprise group the internal control of a variety of problems, including the ability to control financial lag and insufficiency becomes a key point to hinder the development of the enterprises. It is one of the hot research field in current academic circles about the enterprise internal control. This paper firstly introduces the theory and method of group control, expounds the basic business strategy and financial strategy theory, and points out that the financial the strategy of "strategy" and "common financial" personality, analyzes the operation principle and control group control group process machine System, and introduces three kinds of group financial control mode. This paper takes DT group as the research object, the effects of DT group financial control environment, financial management status and problems of internal financial control, and of the problems are analyzed, finally puts forward corresponding countermeasures and suggestions for improvement. Hope to provide the guidance for the DT group's financial control. This paper mainly adopts the research background and significance, basic theory analysis and case analysis, put forward problems, suggestions for improvement of the structure. First of all from the financial control and the concept of financial management mode and other aspects of the analysis of the group's financial control theory. The reference books of financial group control and knowledge of the literature, summarized as the theoretical basis of this study. The DT group's financial control environment and control is to do The results of DT analysis, through the analysis of the group's financial control situation has some understanding, DT cited the group's financial control problems and analyzes the reasons. Finally, aiming at the problems of the financial control of DT group put forward suggestions for improvement. This article from the financial management, capital budget management system, cost management, investment and financing risk management, financial management informationization of financial control of DT group were put forward reasonable suggestions, hope to actively promote the development of the DT group.

【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.7;F426.31

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