A集团财务管控优化方案设计

发布时间：2018-04-27 15:19

本文选题：财务管控 + 优化方案　；参考：《北京交通大学》2014年硕士论文

【摘要】：近年来,特别是金融危机之后,我国大型企业集团呈现出跨地区、跨行业、多元化,多层级发展的趋势,组织结构日益复杂,集团内部集而不团问题突出,财务管控问题阻碍了各大企业集团的发展。在新时期、新形势下,A集团的经营战略重点已逐渐从“规模发展”向可持续性发展转移,子公司财务管理分权过多的弊端日渐显现,原有的下属公司财务管理分权过多、管理分散,已不能适应新形势下集团的财务管控的需求。如何建立一个有效的集团财务管控模式保证集团战略规划和战略控制的实现,是A集团财务管控必须面对和解决的重要课题。本文试图在完善我国企业集团财务管控方面做些许探索。首先对国内外学者们在财务管控方面的研究进行综述,其次,通过对A集团的财务管控现状的分析,发现其主要存在以下几个问题：不能充分实现资金集中管理,全面预算管理流于形式,信息化应用程度不高,对子公司监督服务水平不高等,以上这些问题不能适应新的财务管控模式,影响了A集团对子公司的有效管控。因此,本着制度化和程序化等原则,本文设计了A集团财务管控优化方案,首先是通过设立结算中心进行资金的集中管理。其次,搭建全面预算管理委员会,预算目标与企业集团的发展战略相协调,使企业各期预算能相互衔接加强了预算管理的事前事中事后控制。第三,加强内部控制,加快内部审计建设,以及财务预警体系建设。最后,通过完善的财务信息系统,使本部能够及时掌握下属子公司的经营状况,有利于对下属公司的经营管理,更有利于本部整体经营决策,并使下属公司在合理的可控范围内从事生产经营,以期能够为A集团在财务管控方面提供参考价值。本文所设计的优化方案,覆盖了事前、事中、事后的各个环节和可以影响财务管控体系的诸多因素,解决了A集团财务监控不到位、全面预算管理流于形式、业绩评价体系不合理等众多问题。同时,借助信息技术促使A集团财务工作在统一规范、信息准确、风险控制、资源配置、高效运作、管理提升等方面获得实质改进,实现财务业务一体化,适应激烈的市场竞争,促进整体战略目标的实现。通过对A集团财务管理的优化,能进一步提高公司财务管理能力,降低财务风险,使公司不断提高经济效益,成长为真正的现代企业集团。
[Abstract]:In recent years, especially after the financial crisis, large enterprise groups in China have shown a trend of cross-region, cross-industry, diversification and multi-level development. The organizational structure is becoming more and more complex. Financial control problems hinder the development of major enterprise groups. In the new period, under the new situation, the management strategic emphasis of Group A has gradually shifted from "scale development" to sustainable development. The malpractice of excessive decentralization of financial management in subsidiary companies has gradually appeared, and the financial management of the original subordinate companies has been too decentralized. Decentralized management, can not adapt to the new situation under the group's financial control needs. How to establish an effective group financial control model to ensure the realization of group strategic planning and strategic control is an important subject that group A must face and solve. This paper attempts to improve the financial control of enterprise groups in China to do some exploration. First of all, the domestic and foreign scholars' research on financial control and control are summarized. Secondly, through the analysis of the current situation of financial control in Group A, it is found that there are the following main problems: the centralized management of funds can not be fully realized. The overall budget management is a mere formality, the degree of information application is not high, and the level of supervision and service to the subsidiary company is not high. These problems can not adapt to the new financial control mode, and affect the effective control of the subsidiary company of group A. Therefore, based on the principles of institutionalization and procedure, this paper designs the optimized scheme of financial control in Group A, which is to set up a clearing center for centralized management of funds. Secondly, the overall budget management committee should be set up, and the budget target should be coordinated with the development strategy of the enterprise group, so that the budget of each period of the enterprise can be connected with each other and the control of the budget management before and after the budget management is strengthened. Third, strengthen internal control, accelerate the construction of internal audit, and financial warning system construction. Finally, through a sound financial information system, this department can grasp the operating status of its subsidiary companies in a timely manner, which is conducive to the operation and management of the subordinate companies and to the overall management decisions of the headquarters. In order to provide reference value for Group A in financial control, the subordinate company can be engaged in production and operation within a reasonable controllable range. The optimization scheme designed in this paper covers all aspects in advance, in the incident, after the event and many factors that can affect the financial control system. It solves the problem that the financial supervision and control of Group A is not in place, and the overall budget management is just a formality. Performance evaluation system unreasonable and many other problems. At the same time, with the help of information technology, the financial work of Group A can be substantially improved in the aspects of standardization, accuracy of information, risk control, resource allocation, efficient operation, management promotion, and so on, so as to realize the integration of financial services. Adapt to the fierce market competition, promote the realization of the overall strategic objectives. By optimizing the financial management of Group A, the financial management ability of the company can be further improved, the financial risk can be reduced, and the economic benefit of the company will be improved continuously, and the company will grow into a real modern enterprise group.
【学位授予单位】：北京交通大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.63;F406.7

【参考文献】