RC集团有限公司财务管理体制构建研究

发布时间：2018-05-16 09:30

本文选题：财务管理体制 + 财权配置　；参考：《天津商业大学》2014年硕士论文

【摘要】：在经济全球化、贸易一体化、科技飞速发展的大环境下，企业集团在我国得到了迅猛的发展，日益成为普遍的经济组织形式，至今己形成了一大批具有相当规模和实力、前景好的企业集团。但企业集团在发展过程中也相伴而生了一系列特殊的、复杂的公司财务问题和公司治理问题而导致企业集团效益下降，特别是财务管理体制不适应财务管理要求的矛盾。基于此，文章结合RC集团财务管理体制现状，探讨了RC集团财务管理体制存在的问题，借鉴理论与实务中有指导意义的相关研究，采用了专业研究与多学科交叉研究相结合，以案例分析为主，规范研究与实证研究相结合，演绎推理与归纳总结相结合的研究方法。有针对性的提出了一系列适合于企业集团财务管理体制的设计思路。力图在现有的研究基础上有所创新。本文共分为四部分，各部分内容大致如下: 第一部分为导言，阐述了文章的写作背景、意义及研究方法。第二部分是财务管理体制构建的相关文献综述，内容包括国内外有关财务管理体制构建问题的相关研究，并评述了有关研究的优势与不足。第三部分是RC集团财务管理体制的现状和问题，本部分通过对历史发展的回顾，结合对现状的调查研究，主要归纳了四个方面的问题，即财务组织结构设计不合理、财权过度集中、内部财务管理制度不健全、高管薪酬设计不合理。第四部分是RC集团财务管理体制的设计思路，本部分是文章的重点，对如何具体的建立健全RC集团财务管理体制作了深入的探讨。在对企业集团财务管理体制影响因素分析的基础上，，结合实际问题，有针对性的提出了一些对策建议，以期能对企业集团财务管理体制构建与健全有所帮助。
[Abstract]:Under the circumstances of economic globalization, trade integration and rapid development of science and technology, enterprise groups have developed rapidly in our country and become a universal form of economic organization. Up to now, a large number of enterprises have formed a large number of enterprises with considerable scale and strength. A promising conglomerate. However, a series of special, complex corporate financial problems and corporate governance problems lead to the decline of enterprise group benefit, especially the contradiction that the financial management system can not meet the requirements of financial management. Based on this, this paper discusses the problems existing in the financial management system of RC Group, and combines the professional research with the interdisciplinary research on the basis of reference to the relevant research of guiding significance in theory and practice, and discusses the problems existing in the financial management system of the RC Group in the light of the current situation of the financial management system of the RC Group. Case analysis is the main research method, normative research is combined with empirical research and deductive reasoning is combined with inductive summary. This paper puts forward a series of design ideas suitable for enterprise group financial management system. Try to innovate on the basis of the existing research. This paper is divided into four parts, and the contents of each part are as follows: The first part is the introduction, expounding the writing background, significance and research methods of the article. The second part is a literature review on the construction of financial management system, including domestic and foreign research on the construction of financial management system, and comments on the advantages and disadvantages of the research. The third part is the current situation and problems of the financial management system of RC Group. Through the review of the historical development and the investigation and research on the present situation, this part mainly concludes four problems, that is, the unreasonable design of the financial organization structure. Excessive concentration of financial power, inadequate internal financial management system and unreasonable design of executive compensation. The fourth part is the design idea of the RC group financial management system, this part is the focus of the article, how to establish and perfect the RC group financial management system is discussed in depth. On the basis of the analysis of the influencing factors of the financial management system of the enterprise group, combined with the practical problems, this paper puts forward some countermeasures and suggestions in order to be helpful to the construction and perfection of the financial management system of the enterprise group.
【学位授予单位】：天津商业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.7;F426.86

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