F公司财务集中管理模式研究

发布时间：2018-04-17 17:17

本文选题：财务管理 + 财务集中管理　；参考：《江西财经大学》2017年硕士论文

【摘要】：随着我国经济体制改革的深化和世界经济一体化大潮的推进,国有企业集团化趋势日益明显。激烈的市场化竞争要求国有集团公司建立新型的财务管理体制,增强资金运营效率,提高集团竞争力。大型国有企业集团一般都规模庞大,下设有众多分公司和子公司,管理层级比较复杂,财务资金分散,会计信息传递速度慢、成本高、存在人为操纵风险,导致财务管理的难度非常大,提升了企业的财务风险和经营风险,导致经营者无法正确判断企业的经营状况。目前,将财务基础岗位从各个经营单元中剥离开来重新整合,实行财务集中管理是国有企业集团开始应用的一种新型财务管理模式。现如今,企业集团的财务管理模式有向财务集中管理靠拢的趋势。财务集中管理一般依托于信息化建设,通过统一的信息系统让集团型企业下各个经营单元达到核算制度、报告制度和管理制度的统一。财务集中管理这一新型的管理模式便于集团型企业将各经营单元全部列入集团统一核算管理,此举要求集团型企业整合现有的财务资源,以达到强化集团对各经营单元的财务监管职能,防控财务风险的目的,最终推动整个集团长久稳定发展。本文分为六个部分,以通信行业的上市国有企业F公司财务核算中心为例,分析其财务集中管理模式现状,评价其优势及不足之处,针对其不足之处提出改进建议。其中第一部分,提出了本文的研究背景和研究意义,梳理了国内外学者对财务集中管理模式的研究成果,阐明了本文的研究思路和文章的主要内容。第二部分,从企业集团财务管理、财务集中管理和财务信息化三个小节阐述了财务集中管理的相关理论基础。第三部分,简要描述了F公司的概况,详细介绍了F公司财务核算中心的组织架构、财务集中管理相关制度建设和财务信息化建设现状。第四部分,通过分析影响F公司财务集中管理效率的因素,指出F公司财务集中管理模式中的优势与不足。第五部分,从F公司财务核算中心岗位职责的制定与履行、财务团队建设和对项目管理与财务管理一体化进程的推进提出建议。最后一部分总结全文,并对财务集中管理的在日后企业管理中的重要地位做出展望。
[Abstract]:With the deepening of China's economic system reform and the advancement of the tide of world economic integration, the trend of state-owned enterprises' collectivization is becoming more and more obvious.The fierce market competition requires state-owned group companies to establish a new financial management system, enhance the efficiency of capital operation, and improve the competitiveness of the group.Large state-owned enterprise groups are generally large in scale, with numerous branches and subsidiaries, complicated management levels, scattered financial funds, slow transmission of accounting information, high costs, and the risk of artificial manipulation.As a result, the financial management is very difficult, which promotes the financial risk and the management risk of the enterprise, and leads the operator to be unable to correctly judge the operating condition of the enterprise.At present, it is a new financial management mode for state-owned enterprise groups to separate and reintegrate the financial basic posts from each operating unit and to implement centralized financial management.Nowadays, the financial management mode of enterprise group has the tendency of converging to centralized financial management.The centralized financial management generally depends on the information construction. Through the unified information system, the management units under the group type enterprises can achieve the accounting system, the reporting system and the management system unified.The new management mode of centralized financial management is convenient for group enterprises to integrate all business units into the unified accounting management of the group, which requires group enterprises to integrate existing financial resources.In order to strengthen the financial supervision function of the group to each business unit, prevent and control the financial risk, and finally promote the whole group to develop steadily for a long time.This paper is divided into six parts. Taking the financial accounting center of listed state-owned company F of the communication industry as an example, this paper analyzes the present situation of its financial centralized management mode, evaluates its advantages and disadvantages, and puts forward some suggestions for its improvement.The first part puts forward the research background and significance of this paper, combs the research results of domestic and foreign scholars on the financial centralized management model, and clarifies the research ideas and main contents of this paper.The second part expounds the theoretical basis of financial centralized management from three sections: financial management, centralized financial management and financial information.In the third part, the general situation of company F is briefly described, and the organizational structure of financial accounting center of company F, the construction of financial centralized management system and the present situation of financial information construction are introduced in detail.The fourth part points out the advantages and disadvantages of the financial centralized management mode of F company by analyzing the factors that affect the efficiency of financial centralized management in F Company.The fifth part, from the F company financial accounting center post responsibility formulation and the fulfillment, the finance team construction and the advancement to the project management and the financial management integration process proposed the proposal.The last part summarizes the full text and looks forward to the important position of centralized financial management in the future enterprise management.
【学位授予单位】：江西财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F626.115

【参考文献】