HT集团财务管控研究

发布时间：2018-04-12 06:31

本文选题：集团公司 + 财务管控　；参考：《重庆师范大学》2014年硕士论文

【摘要】：集团公司作为一种新型组织形式，由于其较强大的经济实力，在抵御风险方面有着明显的优势。但是，由于集团公司的组织结构比较庞大，包括众多子公司和分公司，使得集团的财务活动较复杂。因而，如何通过一定的措施来加强集团公司的财务管控成为了集团公司必须要解决的问题。通过对国内学者的对该问题的研究，发现许多学者更多是从公司治理结构和财务战略方面进行研究的，，而本文更多是将财务管控理论运用于实践，通过文献研究法、比较分析法和实地调查法，深入HT集团公司内部，发现其存在的问题，从战略模型设计、财务组织结构设计、集团财务管理为中心和财务管控环境设计方面进行详细讨论，以期为HT集团财务管控的改进提供相应的借鉴。本文以HT集团为例，论述了HT集团的财务管控问题。通过讨论研究HT集团的现实背景和对该集团的意义，结合国内外的文献，进一步了解对于集团公司的财务管控的研究现状。理论是实践的基础，本文论述的理论基础，包括：公司治理理论、契约理论、委托代理理论、产权理论、财务战略管理理论和财务管控理论。通过实际案例来分析存在的问题，进而着重分析了HT集团财务管控现状以及存在的问题。对HT集团基本情况、组织结构和财务组织结构进行了简单介绍，厘清了HT集团财务管控现状，包括：筹资管控、投资管控、资产运营管控和财务人员的管控。诚然，HT集团财务管控也存在较多的问题，包括：投资较为分散，集团忽视预算管理、资金利用率低、财务信息共享不完全和对财务人员管控不利。针对HT集团存在的问题进行分析，其原因有：多元投资使得集团资金压力剧增、集团预算管理意识低、资金利用水平较为落后、财务信息系统建设相对落后和监管缺位。本文对HT集团财务管控体系的完善提出了相应的优化措施，具体包括：提高财务管控意识、整合非核心业务、强化全面预算、加强筹资的风险管理、加强对集团内部财务人员的人事控制、构建统一的财务信息共享平台、健全内部审计管理和在财务部门建立完善的绩效考评办法。
[Abstract]:As a new type of organization, Group Company has obvious advantages in resisting risks because of its strong economic strength.However, due to the large organizational structure of the group, including many subsidiaries and branches, the financial activities of the group are more complex.Therefore, how to strengthen the financial control of group companies through certain measures has become a problem that must be solved.Through the research on this problem of domestic scholars, it is found that many scholars study more from the aspects of corporate governance structure and financial strategy, and this paper mainly applies the theory of financial control to practice.The comparative analysis method and the field investigation method, go deep inside the HT group company, find its existing problems, from the strategic model design, the financial organization structure design, the group financial management as the center and the financial control environment design, carry on the detailed discussion from the strategic model design, the financial organization structure design, the group financial management environment design,In order to provide corresponding reference for the improvement of HT Group's financial control.Taking HT Group as an example, this paper discusses the financial control of HT Group.Through discussing the realistic background of HT group and its significance to the group, combined with the literature at home and abroad, we can further understand the current research situation of the financial control of the group company.Theory is the basis of practice. The theoretical basis of this paper includes: corporate governance theory, contract theory, principal-agent theory, property theory, financial strategy management theory and financial control theory.Through the actual case to analyze the existing problems, and then focused on the analysis of HT Group financial control status and existing problems.This paper briefly introduces the basic situation of HT group, organization structure and financial organization structure, and clarifies the present situation of financial control of HT group, including: financing control, investment control, asset operation control and financial personnel control.It is true that there are many problems in financial control, including: scattered investment, neglect of budget management, low utilization of funds, incomplete sharing of financial information and adverse control of financial personnel.This paper analyzes the problems existing in HT Group. The reasons are as follows: the multiple investment causes the group capital pressure to increase sharply, the group budget management consciousness is low, the fund utilization level is relatively backward, the financial information system construction is relatively backward and the supervision is absent.This paper puts forward the corresponding optimization measures to improve the financial control system of HT Group, including: raising the awareness of financial control, integrating non-core business, strengthening the overall budget, strengthening the risk management of financing.We should strengthen the personnel control over the financial personnel of the group, construct a unified financial information sharing platform, perfect the internal audit management and establish a perfect performance appraisal method in the finance department.
【学位授予单位】：重庆师范大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.6;F406.7

【参考文献】