S集团公司财务管控体系研究

发布时间：2018-05-12 19:13

本文选题：集团公司 + 财务管控　；参考：《南昌大学》2014年硕士论文

【摘要】：随着经济全球化、科技进步，以及我国社会主义市场经济体制改革的不断深入，在我国经济环境和投资环境日益改善的同时，企业竞争愈加激烈，市场的不确定性和风险加大。部分企业走上了集团化经营的道路。如何建立与集团模式相适应的财务管控体系，备受到人们关注。本文以白酒行业中比较有代表性的S集团为研究对象，借鉴国内外的研究成果，结合企业的实际情况，采用文献综述、理论联系实际、案例分析的方法，结合该公司的发展历程及公司行业特点和发展趋势。首先，介绍了国内外对集团财务管控的研究概况以及本文拟采用的研究思路及方法；其次，阐述了企业集团财务管控的相关理论；第三，主要分析了S集团财务管控现状，指出了其中存在预算不完善、集团内财务管控效率低下、信息孤岛情况严重、内控措施执行不到位、各级管控目标不清晰,不明确、财务控制流程不合理、市场监管缺乏有效监管等的问题，并进一步对公司治理结构不健全、公司绩效指标设计不合理、信息系统落后、信息化及基础管理不到位、公司管控模式存在缺陷、缺乏过程掌控、审计监督不到位等成因进行剖析；最后，提出了S集团财务管控体系的优化方案，以及有效运作的保障措施。集团财务管控没有最优模式，而只有在特定阶段下最合适发展需要的方式，但愿本文所提出的财务管控体系的优化方案能给S集团带来一些新思路，，并被集团所采纳。
[Abstract]:With the economic globalization, the progress of science and technology, and the deepening of China's socialist market economic system reform, the economic environment and investment environment of our country are improving day by day, at the same time, the competition of enterprises is becoming more fierce, the uncertainty and risk of the market is increasing. Some enterprises have embarked on the road of collectivization. How to set up the financial control system suitable for the group mode has attracted people's attention. This paper takes S Group, a representative group in liquor industry, as the research object, draws lessons from domestic and foreign research results, combines the actual situation of enterprises, adopts literature review, combines theory with practice, and case analysis method. Combined with the development of the company and the company industry characteristics and trends. First of all, introduced the domestic and foreign research on financial control and control of the group and the research ideas and methods to be adopted in this paper; secondly, elaborated the related theory of financial control of enterprise groups; third, mainly analyzed the current situation of financial control in group S, It is pointed out that the budget is not perfect, the financial control efficiency is low, the information isolated island situation is serious, the implementation of internal control measures is not in place, the control objectives at all levels are not clear and clear, and the financial control process is unreasonable. The market supervision lacks effective supervision and so on, and further to the company governance structure is not perfect, the company performance index design is unreasonable, the information system is backward, the informationization and the foundation management are not in place, the company control mode has the flaw, Lack of process control, audit supervision is not in place to analyze the causes; finally, put forward the S Group financial control system optimization scheme, as well as effective operation of the safeguard measures. There is no optimal mode of financial control in the group, but only the most suitable way to develop in a specific stage. I hope that the optimized scheme of financial control system proposed in this paper can bring some new ideas to S Group and be adopted by the Group.
【学位授予单位】：南昌大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.82;F406.7

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