M集团财务管控模式优化的研究

发布时间：2018-03-06 03:21

本文选题：集团公司　切入点：财务管控　出处：《成都理工大学》2014年硕士论文　论文类型：学位论文

【摘要】：M公司是一家从事牵引电机、牵引变压器、风力发电电机和工业特种电机研发和制造的企业。在高铁建设的带动下,国内铁路装备投资规模出现爆发式增长,M公司作为国内技术领先的轨道交通车辆关键零部件供应商,迎来了崭新的发展生机,收入规模快速上升。但进入2011年以来,受铁道部高层人事调整、7.23温甬线动车追尾事故等因素影响,高速向前的铁路投资出现急剧降温。受此影响,M公司新签订单量明显下降,资金链趋紧,经营压力增大。为了抵御市场环境的不利因素,M公司勇于创新,加快新产业扩张步伐,通过兼并收购方式向风电产业下游成功迈出了一步,并积极寻求其他新的业务增长点,试图通过兼并收购、投资入股等方式扩大经营规模,增强竞争实力。然而,随着集团规模迅速扩张以及多元化程度不断提高,母公司对下属成员企业的控制能力往往会逐渐削弱。从财务管控角度而言,若集团公司财务管控不能及时更新管控理念、加强财务监管力度,会造成集团内部信息缺乏、资源配置合理性降低、导致集团效应无法发挥,管理效率降低。因此,研究如何有效实施企业集团财务管控成为M公司的经营管理中亟待解决的现实问题。本文通过对集团公司的特点,研究国内外财务管控理论的发展,分别比较不同类型管控模式的特性及优缺点,分析M公司所在铁路机械制造行业特性、公司治理架构及公司文化理念,财务管控发展历程等方面,剖析M集团公司财务管控的现状及存在的问题。从财务信息化管控、资金集中管控、预算管理、财务人员管理、内部控制及风险控制5个方面出发,分析现有的控制弱点,提出了优化解决方案,找到有效的解决母子公司集中管控还是分散管理的问题,通过“战略引导管控,业财融合”的思路,建立以战略规划和总体控制为指引的新财务控制模式,形成较为完善的财务管控结构与模式,提高管控能力,为M集团公司持续、健康、快速发展提供理论参考,丰富集团财务管控模式理论研究的案例分析。
[Abstract]:M is an enterprise engaged in research and manufacture of traction motor, traction transformer, wind power generator and industrial special motor. The scale of investment in railway equipment in China has increased dramatically. As a leading supplier of key parts and components of rail transit vehicles in China, the company has ushered in a new development vitality, and its revenue scale has risen rapidly. However, since 2011, Affected by the personnel adjustment of the Ministry of Railways and other factors, such as the 7.23 Wenzhou-Ningbo railway rear-end accident, the high-speed forward railway investment has dropped sharply. As a result, the number of newly signed orders by the company has decreased significantly, and the capital chain has become tighter. In order to resist the adverse factors in the market environment and to speed up the expansion of new industries, M Company has successfully taken a step forward downstream of the wind power industry through mergers and acquisitions, and has actively sought other new business growth points. This paper attempts to expand the scale of business and enhance competitive strength by means of merger and acquisition, investment and stock acquisition. However, with the rapid expansion and diversification of the group, the parent company's ability to control its members tends to diminish. If the financial control of the group company can not update the management and control concept in time and strengthen the financial supervision, it will result in the lack of information within the group, the reduction of the rationality of the allocation of resources, the failure of the group effect and the decrease of the management efficiency. How to effectively implement enterprise group financial control has become an urgent problem in M Company. Based on the characteristics of the Group Company, this paper studies the development of financial control theory at home and abroad, compares the characteristics, advantages and disadvantages of different types of control modes, and analyzes the characteristics of the railway machinery manufacturing industry in which M Company is located. This paper analyzes the current situation and existing problems of M Group's financial control from the aspects of corporate governance structure and corporate culture concept, development history of financial control, etc., from the aspects of financial information control, centralized control of funds, budget management, financial personnel management, etc. Starting from five aspects of internal control and risk control, this paper analyzes the existing control weaknesses, puts forward an optimized solution, and finds out an effective solution to the problem of centralized control or decentralized management of parent and subsidiary companies. The new financial control model guided by strategic planning and overall control should be set up, and a more perfect financial control structure and mode should be formed to improve the ability of management and control, so as to keep M Group Company healthy and sustainable. The rapid development provides the theoretical reference and enriches the case study of the financial control model of the group.
【学位授予单位】：成都理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.7;F426.61

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