齐鲁证券财务集中管理模式应用研究

发布时间：2018-02-26 22:07

本文关键词： 证券财务集中管理模式应用及探讨　出处：《山东大学》2012年硕士论文　论文类型：学位论文

【摘要】：长期以来,我国证券公司一直采用以分支机构(营业部)为主体独立核算的分散式财务管理模式,这种模式是在证券业发展初期形成的,随着中国资本市场的快速发展,各种创新业务不断推出,越来越不能适应证券公司日益壮大后的管理需要。问题的根源在于公司总部对分支机构财务管理的松散与滞后,因此,对财务管理模式改革的焦点就是通过何种方式将原来分散在分支机构的人、财、物的管理权集中到公司总部。本文将主要结合齐鲁证券推进财务集中管理的具体过程,探讨财务集中管理模式在证券公司的应用。本文共分6个部分,第一章重点阐述了证券行业发展的形式和企业财务集中管理模式的现状,由此提出研究证券公司财务管理模式的重要性,在对国内外财务管理模式研究进行简要分析的基础上,描述了研究齐鲁证券财务管理模式的理论架构和总体思路；第二章为理论基础,详细介绍了集权与分权理论、财务控制理论、系统论、信息传递理论和反馈控制论等,同时还介绍了财务管理模式及其类型；第三章为齐鲁证券现状,主要介绍齐鲁证券的发展历程、实施财务集中管理的背景等；第四章为齐鲁证券财务集中管理模式的构建,主要介绍齐鲁证券财务集中管理模式的构建及后续优化；第五章为应用效果及展望,主要分析实施财务集中管理取得的成效、存在的不足,以及关于进一步深化财务集中管理的探讨；第六章为研究结论总结和局限性,主要总结阐述财务集中管理模式以及本研究的局限性。通过对齐鲁证券财务管理模式的深入研究和经验总结,希望能推进企业管理理论的发展并为证券公司财务集中管理提供可借鉴的经验。
[Abstract]:For a long time, China's securities companies have been adopting the decentralized financial management model with the branch (business department) as the main body of independent accounting. This model was formed in the early stage of the development of the securities industry, and with the rapid development of China's capital market, All kinds of innovative business have been introduced constantly, which can't adapt to the management needs of the securities company after the growing. The root of the problem lies in the looseness and lag of the financial management of the branch office of the company headquarters, so, The focus of the reform of financial management mode is how to centralize the management power of people, property and property scattered in branches to the headquarters of the company. This paper will mainly combine Qilu Securities to promote the specific process of centralized financial management. This paper discusses the application of centralized financial management model in securities companies. This paper is divided into six parts. The first chapter focuses on the development of the securities industry and the current situation of the enterprise financial centralized management model, and puts forward the importance of studying the securities company financial management model. On the basis of brief analysis of domestic and foreign financial management model, this paper describes the theoretical framework and general idea of Qilu securities financial management model. Chapter two is the theoretical basis, introducing the centralization and decentralization theory in detail. Financial control theory, system theory, information transfer theory and feedback cybernetics are also introduced. Chapter three is the current situation of Qilu Securities, which mainly introduces the development of Qilu Securities. Chapter 4th is the construction of Qilu securities financial centralized management model, mainly introduces the Qilu securities financial centralized management model construction and subsequent optimization, 5th chapter for the application effect and prospect, This paper mainly analyzes the achievements and shortcomings of the implementation of centralized financial management, as well as the discussion on further deepening the centralized financial management. Chapter 6th summarizes the conclusions and limitations of the study. This paper mainly summarizes the financial centralized management model and the limitations of this study. Through the deep research and experience summary of Qilu securities financial management mode, we hope to promote the development of enterprise management theory and provide the experience for securities company financial centralized management.
【学位授予单位】：山东大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F830.42

【参考文献】