建筑企业集团的财务管控研究

发布时间：2018-03-10 16:36

本文选题：建筑企业集团　切入点：财务管控体系　出处：《山东建筑大学》2014年硕士论文　论文类型：学位论文

【摘要】：建筑业是国民经济支柱性产业,随着经济和城镇化建设进程加快,建筑行业也取得了长足的发展。面对建筑企业集团规模不断的壮大,下属企业数量的不断增多,以及激烈竞争的外部局面,企业领导已经充分认识到只有加强企业内部管理,提高自身素质和综合实力,才能迎接来自各方面的挑战。财务管理在企业中扮演着重要的角色,作为其重要职能的财务管控,自然也不能忽视。但目前我国有关建筑企业集团财务管控的研究尚未深入,没有现成的理论可以借鉴。因此,在这种情况下,建筑企业集团迫切需要一套科学健全的财务管控体系来支撑。本文在借鉴前人研究理论的基础上,结合建筑业的经营特点以及企业集团管理特殊性,运用管理控制系统原理,通过全面分析影响建筑企业财务管控的各类因素,整体规划,找出了一条研究思路,通过从财务管控保障基础、财务管控内容以及财务管控手段三大方面来构建建筑企业集团的财务管控体系。本文认为以往关于财务管控的研究大多数是就企业集团而言的,没有针对某个特定行业来研究财务管控,建筑业有其行业特殊性,对建筑企业集团来研究财务管控有其理论与实践意义。其次,本文将心本管理引入财务管控文化中来,这要比财务管控关注点只停留在人本管理的层面上,更深入了一步。再次,将产融双驱的理念引入了运营管理当中,进一步发展了资本运营。最后,本文将平衡积分卡和全面预算管理进行了有机的组合,发挥了两者的优点,建立了基于平衡计分卡的全面预算管控体系。笔者相信本文的研究将会进一步丰富和发展建筑企业管控理论,也会对企业集团经营管理水平的提高有一定的借鉴意义。
[Abstract]:Construction industry is a pillar industry of national economy. With the acceleration of economic and urbanization construction process, the construction industry has also made great progress. As well as the external situation of fierce competition, enterprise leaders have fully realized that only by strengthening the internal management of enterprises, improving their own quality and comprehensive strength, can they meet the challenges from all aspects. Financial management plays an important role in enterprises. As an important function of financial control, it can not be ignored either. However, at present, the research on financial control of construction enterprise groups in our country has not been thoroughly studied, and there is no ready-made theory to learn from it. Therefore, in this case, Construction enterprise group urgently needs a set of scientific and sound financial control system to support. On the basis of the previous research theories, combined with the management characteristics of construction industry and the particularity of enterprise group management, this paper applies the principle of management control system to analyze all kinds of factors affecting the financial control of construction enterprises. Found out a research idea, through the financial control and control guarantee foundation, Financial control content and financial control means to construct the financial control system of construction enterprise groups. This paper believes that most of the previous research on financial control is for enterprise groups. The construction industry has its own industry particularity, which has its theoretical and practical significance for the construction enterprise group to study financial control. Secondly, this paper introduces the heart-oriented management into the financial control culture. This is a step deeper than the fact that the focus of financial control is only on people-oriented management. Thirdly, the concept of "production and finance dual drive" has been introduced into operation management and further developed in capital operation. In this paper, the balanced scorecard and the overall budget management are organically combined, giving play to the advantages of both. The author believes that the research in this paper will further enrich and develop the theory of management and control of construction enterprises, and will also have certain reference significance for the improvement of the management and management level of enterprise groups.
【学位授予单位】：山东建筑大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.72;F426.92

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