A黄金集团公司财务管控机制研究

发布时间：2018-06-18 09:47

本文选题：贵金属公司 + 财务管控　；参考：《北京交通大学》2014年硕士论文

【摘要】：集团公司的产生和发展,以及贵金属行业的特殊性,决定了贵金属企业集团面临着比传统生产制造企业更大的财务风险。对于贵金属企业集团而言,建立健全科学有效的财务管控机制已成为贵金属企业集团提高企业利润水平,加强内部管理,扩大市场占有率的必然选择。基于此背景,本文借鉴了国内外集团管控的理论,结合作者在贵金属企业集团从事财务管控工作的实操经验,通过A黄金集团公司的案例,构建了贵金属集团公司财务管控机制的基本模型。本文总结和梳理了前人研究结果,提出企业集团财务管控模式通常有集权型、分权型和平衡型三种类型。基于贵金属行业和企业产品的特殊性,A黄金集团公司的产品销售渠道固定,产品价格受国家政策和国际金价的波动变化较大。所以该集团应该选择平衡型财务管控模式,母公司控制财务战略,子公司独立核算,而集团公司的财务管控工作则由母公司和子公司共同承担。论文的主要内容包括如下几个方面：分析贵金属行业的发展现状、面临的机遇和风险,对贵金属行业的财务管控现状进行分析,结合国内外研究现状,使用文献研究、座谈、访谈、头脑风暴等多种研究方法,在财务管控和全面预算管理理论的指导下,分析A黄金集团公司的财务管控现状。针对该集团公司在管理模式、管理观念、财务制度、财务机构设置、资金使用安全性、预算管理系统性、财务分析全面性和可靠性等方面存在漏洞和问题,提出了A黄金集团公司财务管控机制优化的目标、原则和思路,制定出强化组织领导、进行文化创新、完善财务管控制度、实施财务人员总部委派、强化资金管理、强化预算管理、完善财务分析体系等七项财务管控机制优化措施,并从人力资源管理、制度、运行结果等方面建立起该机制的实施保障措施。该集团公司通过财务管控机制优化和实施,公司运营能力得到提升。2013年国际金价大幅下跌,该公司有效规避了一定的金融风险。该公司通过加强内部控制,为提升竞争力作出一定的贡献。希望本文的研究结果能为A黄金集团公司的发展提供帮助,并为金融行业等其他企业,如贵金属交易公司、证券公司、收藏品交易企业等金融集团公司后续研究提供借鉴。
[Abstract]:The emergence and development of the Group Company and the particularity of the precious metal industry determine that the precious metal enterprise group is facing more financial risks than the traditional manufacturing enterprises. For precious metal enterprise group, the establishment of scientific and effective financial control mechanism has become the inevitable choice for precious metal enterprise group to improve the profit level, strengthen internal management and expand market share. Based on this background, this paper draws lessons from the theory of group control at home and abroad, combined with the author's practical experience in financial control in precious metals enterprise group, through the case of A Gold Group Company. The basic model of financial control mechanism of precious metals group company is constructed. This paper summarizes and combs the previous research results, and points out that there are three types of financial control mode of enterprise group: centralization, decentralization and balance. Based on the particularity of precious metal industry and enterprise products, the sales channels of gold group company are fixed, and the price of products is changed greatly by the fluctuation of national policy and international gold price. Therefore, the group should choose the balanced financial control mode, the parent company controls the financial strategy, the subsidiary company accounts independently, and the group company financial control work is undertaken by the parent company and the subsidiary company jointly. The main contents of this paper are as follows: analyzing the development status, opportunities and risks of precious metal industry, analyzing the current situation of financial control in precious metal industry, combining the current research situation at home and abroad, using literature research, discussion, Under the guidance of financial control and total budget management theory, this paper analyzes the current situation of financial control in A Gold Group Company. In view of the loopholes and problems in the management mode, management concept, financial system, financial institution setting, security of fund use, systematic budget management, comprehensiveness and reliability of financial analysis, etc. The aim, principle and train of thought of optimizing financial control mechanism of A Gold Group Company are put forward, and the strengthening of organizational leadership, cultural innovation, perfection of financial control system, appointment of financial personnel headquarter and strengthening of fund management are worked out. To strengthen budget management, perfect financial analysis system and other seven financial control mechanism optimization measures, and from the human resources management, system, operating results and other aspects of the implementation of the mechanism to establish the safeguards. The group's ability to operate was improved by optimizing and implementing financial controls. In 2013, the international gold price plummeted and the company effectively avoided certain financial risks. The company through the strengthening of internal control, to enhance the competitiveness of a certain contribution. It is hoped that the research results of this paper will be helpful to the development of A Gold Group Company and to other financial enterprises such as precious metal trading companies, securities companies, collectibles trading companies and so on.
【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】：F830.42;F832.39

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