我国煤炭企业集团财务管理体制的研究

发布时间：2018-05-18 18:25

本文选题：煤炭企业 + 企业集团　；参考：《吉林财经大学》2014年硕士论文

【摘要】：随着我国社会化大生产和市场经济的迅猛发展，企业集团作为其中一种非常重要的组织形式，成为了它们的必然产物，并且在我国的经济发展中占据着举足轻重的地位。目前，我国的市场经济进入了一个新的历史发展时期，然而，有效的集团化经营管理模式与财务管理体制，将会更加有利于企业集团的经济发展。并且随着我国加入WTO和世界经济的全球化发展，国与国之间的经济竞争日趋表现为大公司，集团化之间的竞争，但是就我国目前的状况看，我国企业集团的财务管理体制方面还存在很多问题，缺乏竞争力，所以想办法构建一个新模式的财务管理体制来适应当今社会企业集团长足发展的需要，已经成为目前企业集团财务管理工作中一个非常重要的课题。一个企业集团的财务管理工作和一般非企业集团的财务管理工作一样，都要经过筹资、投资、经营、最终利润分配等其他的日常财务管理活动，但是它有着更为复杂的财务管理内容，财务控制难度也更大些。我国的企业集团发展较晚，所以难免存在着很多的问题，致使我国企业集团往往会陷入是实行企业集权管理还是分权管理的两难处境。本文以我国煤炭企业集团的财务管理体制为例，做了研究分析，发现其存在很多的影响因素。由于近几年煤炭企业集团规模不断扩张，集团的成员单位迅速增多，，管理级次也不断增多，然而企业集团在财务管理组织构架的设置、权责的划分、管理体系的构建、管理手段等方面都很不完善，管理工作没有渗透到下属单位，使得集团层面的决策、发展思路等无法在基层真正得到贯彻落实。财务组织机构的层次性有待理顺，煤炭企业集团的下属各子（分）公司财会人员对本单位经营管理以及财务活动难以进行监督管理，致使财务的真实状况不能够准确的反应到企业集团总部。企业在安全管理和生产调度等方面，财务管理信息化装备等相对落后，不能满足当前煤炭企业集团规模扩张下财务管理的需要。另外，财务经营业绩评价体系不健全，经营业绩考核过度偏重营业收入，资产规模等绝对数量指标，对净资产收益率、资产负债率、成本费用率等衡量企业资产质量的指标不是很关注，这些方面都会对我国煤炭企业集团的财务管理体制的选择和决策有所影响，所以这也就成了本文所要研究问题的关键所在。本文正是基于这一背景而展开深入的研究,首先分析了我国煤炭企业集团财务管理体制的问题，通过对中煤集团财务管理方面的成功案例进行分析，在此基础上给我国煤炭企业提出相关建议和意见。在此前涉及到此类问题的文章虽然较多，但是研究的大多数均为理论陈述，调研数据较少。同时，本文将尽可能多的收集煤炭企业的相关数据，与理论结合，运用图表进行分析，将使文章意思表达更清晰、更简洁。在完善建议上，为企业财务工作管理者制定出更加实际并且合理的办法和建议。
[Abstract]:With the rapid development of large social production and market economy in our country, as one of the most important organizational forms, enterprise groups have become their inevitable product and occupy a decisive position in the economic development of our country. At present, the market economy of our country has entered a new period of historical development, however, it is effective. The group management model and the financial management system will be more conducive to the economic development of the enterprise group. And with the globalization of China's entry into the WTO and the world economy, the economic competition between countries is increasingly manifested by the competition between the big companies and the group, but the current situation of our country, the wealth of the Chinese enterprise groups There are still a lot of problems and lack of competitiveness in the administration system, so it is a very important task in the financial management of enterprise groups to build a new model of financial management system to meet the needs of the rapid development of the social groups.
The financial management of an enterprise group, as well as the financial management of the general non enterprise group, has to go through other daily financial management activities such as fund-raising, investment, operation and final profit distribution, but it has more complex financial management content and more difficult financial control. Inevitably, there are many problems, which make our enterprise groups often fall into the dilemma of carrying out centralized management or decentralized management.
Taking the financial management system of China's coal enterprise group as an example, this paper has done a study and analysis and found that there are many factors affecting it. As the scale of the coal enterprise group is expanding continuously in recent years, the members of the group are increasing rapidly and the level of management is increasing. However, the enterprise group has set up the structure of the financial management organization and the power and responsibility of the enterprise group. The construction of management system, management means and other aspects are very imperfect, the management work has not infiltrated into the subordinate units, making the decision-making of the group level, development ideas and so on can not be truly implemented at the grass-roots level. The management and financial activities are difficult to supervise and manage, resulting in the fact that the real situation of the finance can not be accurately reacted to the enterprise group headquarters. In the aspects of safety management and production scheduling, the information equipment of financial management is relatively backward, which can not meet the needs of the current financial management under the scale expansion of the coal enterprise group. The financial management performance evaluation system is not sound, the operation performance appraisal overweighs the business income, the assets scale and so on absolute quantity index. It does not pay much attention to the index of the net assets yield, the asset liability ratio, the cost rate and so on. These aspects will choose the financial management system of the coal enterprise group in our country. And decision making, so this is the key to the study of this paper.
This paper is based on this background and carried out an in-depth study. First, it analyzes the financial management system of China's coal enterprise group. Through the analysis of the successful cases of the financial management of China Coal Group, some suggestions and ideas are given to the coal enterprises in China on this basis. More, but most of the research is a theoretical statement, less research data. At the same time, this article will collect as much as possible the relevant data of coal enterprises, combined with the theory, using charts to analyze, will make the meaning of the article more clear, more concise. Ways and suggestions.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.7;F426.21

【相似文献】