湖南星辉建筑集团财务管理优化策略研究

发布时间：2018-06-27 02:29

本文选题：星辉建筑集团 + 财务管理　；参考：《湖南大学》2015年硕士论文

【摘要】：企业管理的核心是财务管理。企业集团的财务管理涉及面广、综合性强、灵敏度高,集中体现了企业集团管理的各种矛盾冲突。伴随着企业集团规模的不断扩大、控制的资产急剧膨胀,企业集团内部管理水平未能跟上节拍,尤其是集团财务管理跟不上,从而导致集团内部分、子公司各自为政、相互牵制,成员企业内部竞争、人员权责不清等现象的出现。基于此,本文在梳理介绍企业集团财务管理相关理论的基础上,首先对星辉建筑集团的财务管理现状进行分析,查找出集团现有财务管理中存在的问题与不足,进而从这些需要解决的问题入手,对其财务管理模式进行改进。改进措施主要从财务管理制度、资金利用效率、全面预算管理、财务人员的专业化水平以及ERP信息系统的建立与推广着手,进行优化。最后探讨湖南星辉建筑集团财务管理优化策略的实施步骤,主要从集团内部控制的件数、融资方式的确定和投资风险的管理着手,再通过建立模型对集团综合财务状况进行评价。通过这一系列的改进使星辉建筑集团的内部管理科学高效、资金循环更加顺畅、投资结构也趋向合理。本文在详尽分析的基础上,针对星辉建筑集团财务管理中存在的问题,对症下药,设计一套财务管理优化策略,为其它类似的企业集团管理提供借鉴。
[Abstract]:The core of enterprise management is financial management. The financial management of the enterprise group involves a wide range, strong synthesis, high sensitivity, and embodies all kinds of contradictions and conflicts of the enterprise group management. With the expansion of enterprise group scale and the rapid expansion of controlled assets, the internal management level of the enterprise group can not keep up with the rhythm, especially the financial management of the enterprise group can not keep up with each other, which leads to the internal division of the group and the division of the subsidiary companies. Mutual restraint, internal competition of member enterprises, unclear rights and responsibilities of personnel and other phenomena. Based on this, on the basis of combing and introducing the related theories of financial management of enterprise groups, this paper first analyzes the present situation of financial management of Xinghui Construction Group, and finds out the problems and shortcomings in the existing financial management of the Group. Then from these needs to solve the problem, to its financial management mode to carry on the improvement. The improvement measures mainly from the financial management system, funds utilization efficiency, overall budget management, financial personnel professional level and ERP information system establishment and promotion, to optimize. Finally, the paper discusses the implementation steps of financial management optimization strategy of Hunan Xinghui Construction Group, mainly from the aspects of the number of internal controls, the determination of financing methods and the management of investment risks. Then through the establishment of a model to evaluate the group's comprehensive financial situation. Through this series of improvements, the internal management of Xinghui Architectural Group is scientific and efficient, the circulation of funds is more smooth, and the investment structure tends to be reasonable. On the basis of detailed analysis, aiming at the problems existing in the financial management of Xinghui Architectural Group, this paper designs a set of optimization strategies for financial management to provide reference for other similar enterprise group management.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F406.7;F426.92

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