XXW集团有限公司财务管控模式研究

发布时间：2018-08-27 18:43

【摘要】：本论文研究的对象XXW集团是国内最大的农牧企业之一,已经有32年的发展历史,是国内农牧企业的行业领导者。XXW是主营饲料、化工、房地产等的多元化大型民营集团,通过并购重组方式扩张,到2013年底已经有400多家企业,员工总数超8万人。随着XXW集团以并购重组等方式的快速扩张,XXW集团的主营业务出现跨行业、跨区域、管理跨度大的特征,现有的财务管控模式无法满足对分公司、子公司、控股或参股公司的宏观管理和动态监控的需要,集团提出了打造世界500强的战略目标,这就需要对现有财务管控模式进行创新。XXW集团结合行业特点,以及国家相关重大政策的宏观背景以及企业发展所处的阶段,对整个公司的财务架构和体系进行了调整。通过对现有财务管控模式的改进,确保了XXW集团在快速的扩张过程中,没有出现重大失误,保持了稳健、健康地向前发展。很多中国企业都有其自已的一套财务管理体系,但控制体系有差异,XXW集团在30年的发展历程中,没有发生一起重大财务安全事件,XXW财务直管模式是功不可没的。本文综合运用财务管控、内部控制、经营分析等相关理论,借鉴国内外关于集团企业治理和财务管控模式的研究成果和实践经验,结合集团发展所处的阶段,对财务管理框架进行一系列的改善和补充,提升了财务体系的地位。改进后的财务管控模式,整个集团的管理将得到优化,财务管控水平显著提高,经营效益也大幅提升。本文研究的主要内容是XXW集团治理结构的改进和现有财务管控模式的基础上,构建起了与法人治理结构适应的,符合XXW集团管理特色的财务管控模式。根据XXW集团财务架构的两次演变情况,财务管控内容和方式方面进行了深刻的剖析,结合集团业务特点和管理需要,最后形成XXW财务直接管控体系。通过各章节的分析,我们将XXW集团在财务管控上的成功经验总结为财务体系“垂直管理”。
[Abstract]:The object of this paper is XXW Group, which is one of the largest agricultural and animal husbandry enterprises in China, and has a history of 32 years. It is the industry leader of agricultural and animal husbandry enterprises in China. It is a diversified and large private group mainly engaged in feed, chemical, real estate and so on. By the end of 2013, more than 400 companies had expanded through mergers and acquisitions, employing more than 80,000 people. With the rapid expansion of XXW Group by means of M & A and reorganization, the main business of XXW Group has the characteristics of cross-industry, cross-region and large-span management, the existing financial control mode can not meet the needs of branch, subsidiary, etc. In the need of macro management and dynamic monitoring of holding or participating companies, the Group has put forward the strategic goal of building the world's top 500, which requires the innovation of the existing financial control mode. XXW Group combines the characteristics of the industry. The financial structure and system of the whole company are adjusted as well as the macro background of relevant national policies and the stage of enterprise development. Through the improvement of the existing financial control mode, it ensures that the XXW Group has not made any major mistakes in the process of rapid expansion, and has maintained a sound and healthy forward development. Many Chinese enterprises have their own set of financial management system, but the control system is different in the 30 years of development process, there is no major financial security incident, XXW financial management model is indispensable. Based on the theories of financial control, internal control and management analysis, this paper draws lessons from the research results and practical experience of corporate governance and financial control model at home and abroad, and combines the stage in which the group is developing. A series of improvements and additions to the financial management framework have enhanced the position of the financial system. The management of the whole group will be optimized, the level of financial control will be improved significantly, and the operating efficiency will be greatly improved. The main content of this paper is the improvement of XXW group's governance structure and the existing financial control mode, which is suitable for the corporate governance structure and conforms to the management characteristics of XXW Group. According to the two evolvement of the financial structure of XXW Group, the contents and methods of financial control are deeply analyzed. Finally, the direct financial control system of XXW is formed according to the business characteristics and management needs of the Group. Through the analysis of each chapter, we summarize the successful experience of XXW Group in financial control as "vertical management" of financial system.
【学位授予单位】：电子科技大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F275;F276.5

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