TPI中国风能有限公司财务管理模式研究
发布时间:2018-03-21 22:40
本文选题:TPI中国风能公司 切入点:财务管理模式 出处:《武汉工程大学》2014年硕士论文 论文类型:学位论文
【摘要】:随着经济交流活动和公司间竞争的不断发展,越来越多的中小公司逐步发展壮大,成长为集团化型公司。在经济发展新形势下,公司的财务管理内外部要求发生了很大的变化,公司的兼并重组、合纵连横步伐明显加快,集团化性经营成为了经济发展的必然趋势。集团化这种经济联合体的管理模式随着市场经济和社会化大生产的客观需要应运而生。但是随之而来的却是诸多管理之惑,与公司集团化相生相辟,形成团团迷雾。公司集团化凸现管理软肋,不少公司集团化在处于初创和发展阶段时就陷入管理上的困境,实行集权还是实行分权,实施数据控制集中还是实施分散等问题深深困扰着。目前,许多国内外学者探讨集团化财务管理模式主要关注于对现存财务管理模式的框架构建,财务管理模式选择原则等的研究和对财务管理模式的探索与创新,然而却并没有对于现存的公司集团化财务管理模式之间进行系统的比较研究方面的论述,进而提供有效提高公司集团化发展的科学理论依据。目前国内还没有系统化的公司集团化财务管理的研究理论,大多数公司集团化财务管理实际应用还处于不断摸索和实践阶段,进而影响了公司集团化管理发展壮大的步伐。关于公司集团化财务管理模式选择问题,本文试图通过梳理国内外当前公司集团化财务管理模式的理论研究成果,并吸取其在实践应用中的可借鉴的经验,对公司集团化财务管理模式进行探讨研究。 本文以TPI中国风能公司为例进行了五部分的综合分析。第一部分介绍了选题的目的意义,并对国内外研究现状进行了概括评述;第二部分陈述了公司集团化的含义,说明了公司集团化的特点,同时简单论述了相关公司集团化财务管理的理论和概念,,并阐述了财务管理模式的种类,详细介绍了三种模式的定义、优点及缺陷,同时对集团化财务管理模式的原则进行了介绍;第三部分阐明了公司集团化不同财务管理模式的适用条件,并简要分析TPI中国风能公司目前财务管理存在的问题及弊端;第四部分分析了不同类型公司集团化财务管理模式的选择;最后一部分介绍了TPI中国风能公司的背景分析其出现的问题以及给他人的一些经验启示。
[Abstract]:With the continuous development of economic exchange activities and competition among companies, more and more small and medium-sized companies have gradually developed and grown into collectivized companies. Under the new situation of economic development, the internal and external requirements of the financial management of companies have undergone great changes. With the merger and reorganization of the company, the pace of merger and reorganization has been significantly accelerated. Collectivization management has become an inevitable trend of economic development. The management mode of collectivized economic consortia has come into being with the objective needs of market economy and socialized mass production. Company collectivization highlights the weakness of management, many companies fall into a management dilemma when they are at the stage of start-up and development, and implement centralization or decentralization. At present, many scholars at home and abroad mainly focus on the framework construction of the existing financial management model. The research on the selection principle of financial management mode and the exploration and innovation of financial management mode, however, there is no systematic comparative study on the existing corporate group financial management model. Thus providing a scientific theoretical basis for effectively improving the development of corporate collectivization. At present, there is no systematic research theory on the financial management of corporate collectivization in China. The practical application of most companies' collectivized financial management is still in the stage of exploration and practice, which affects the pace of the development and growth of corporate collectivization management. This paper attempts to study the financial management model of corporate collectivization by combing the theoretical research results of the current corporate financial management model at home and abroad, and drawing on the experience that can be used for reference in the practical application. This paper takes TPI China Wind Energy Company as an example to make a comprehensive analysis of five parts. The first part introduces the purpose and significance of the topic, and summarizes the current research situation at home and abroad, the second part states the meaning of the company's collectivization. In this paper, the characteristics of corporate collectivization are explained, and the theories and concepts of financial management of related companies are briefly discussed, and the types of financial management models are expounded, and the definitions, advantages and disadvantages of the three models are introduced in detail. At the same time, it introduces the principles of the financial management mode of collectivization. The third part expounds the applicable conditions of the different financial management models of the collectivization of the company, and briefly analyzes the problems and drawbacks of the current financial management of TPI China Wind Energy Company. The fourth part analyzes the choice of different types of companies' collectivized financial management mode, and the last part introduces the background of TPI China Wind Energy Company, analyzes its problems and gives some lessons to others.
【学位授予单位】:武汉工程大学
【学位级别】:硕士
【学位授予年份】:2014
【分类号】:F426.2;F406.7
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