中国企业集团财务公司运营效率研究

发布时间：2018-03-22 16:07

本文选题：企业集团　切入点：财务公司　出处：《对外经济贸易大学》2017年硕士论文　论文类型：学位论文

【摘要】：财务公司发展历史较短,其产生来源于我国的改革开放和随之而来的经济体制金融体系改革。伴随着改革进程,财务公司经历了创始、初步发展、调整等多个阶段,并不断发展壮大到现在。在我国金融体系中,财务公司的作用越来越显著和突出,是非银行金融机构的有机组成部分。在这个过程中,企业集团财务公司的业务范围由简单的资金结算业务,逐步转变为到资金集中管理和提供金融服务等多方面的领域,其显著的促进了企业集团和实体经济发展,降低了内部融资成本,提高了企业集团运营效率。在服务企业集团的同时,财务公司自身也得到了快速发展,但财务公司在提高运营效率仍存在一些弊端和制约性因素,急需通过改革探索特色化发展路径,推进财务公司进一步发展,提高财务公司运营效率。本文首先梳理了企业集团财务公司的概念和内涵,明确财务公司分类和业务等,梳理了财务公司发展的理论基础和文献综述。然后,本文梳理了企业集团财务公司的历史演变,分析了财务公司行业的现实情况和财务公司运营效率的基本情况,从中发现财务公司在提高运营效率方面存在的缺陷和不足,运用PESTEL分析方法和SWOT分析方法,对财务公司提高运营效率面临的各种内外部因素以及财务公司发展的优劣势进行全面研究,并据此提出财务公司提高运营效率的发展方向。再次,本文以XX集团财务公司为例,进一步探讨典型的财务公司运营效率的基本情况、作用及其存在的不足,进一步分析企业集团财务公司提高运营效率的改革方向和趋势。最后,本文以前面理论和实证分析为基础,提出新形势下财务公司提高运营效率的政策措施,为财务公司发展提供有益的参考。
[Abstract]:Financial companies have a relatively short history of development, which comes from the reform and opening up of our country and the subsequent reform of the economic system and financial system. With the reform process, financial companies have gone through many stages, such as founding, initial development, adjustment, etc. And continues to grow to the present. In our financial system, the role of financial companies is becoming more and more prominent, non-bank financial institutions are an integral part. In this process, The business scope of an enterprise group finance company has gradually changed from a simple fund settlement business to a variety of fields such as centralized capital management and the provision of financial services, which has significantly promoted the development of enterprise groups and the real economy. It reduces the internal financing cost and improves the operation efficiency of the enterprise group. While serving the enterprise group, the financial company itself has also got rapid development, but the financial company still has some disadvantages and constraints in improving the operation efficiency. It is urgent to explore the special development path through reform, to promote the further development of financial companies and to improve the operational efficiency of financial companies. Firstly, this paper combs the concept and connotation of financial companies of enterprise groups, and clarifies the classification and business of financial companies, etc. This paper combs the theoretical basis and literature review of the development of financial companies. Then, this paper combs the historical evolution of financial companies of enterprise groups, analyzes the actual situation of the financial companies industry and the basic situation of the operational efficiency of financial companies. In order to find out the defects and shortcomings of financial companies in improving operation efficiency, we use PESTEL analysis method and SWOT analysis method. This paper makes a comprehensive study on the internal and external factors that finance companies face in improving their operational efficiency and the advantages and disadvantages of their development, and puts forward the development direction of financial companies to improve their operational efficiency. Thirdly, this paper takes XX Group Finance Company as an example. This paper further discusses the basic situation, functions and shortcomings of typical financial companies, and further analyzes the reform direction and trend of enterprise group financial companies to improve their operational efficiency. Based on the previous theoretical and empirical analysis, this paper puts forward the policy measures to improve the operational efficiency of financial companies under the new situation, which provides a useful reference for the development of financial companies.
【学位授予单位】：对外经济贸易大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F832.39;F830.42

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