基于财务管理控制流程的YT集团管控体系建构分析

发布时间：2018-05-30 19:05

本文选题：财务管理 + 信息系统　；参考：《云南大学》2014年硕士论文

【摘要】：当代大型投资集团管控体系发展出现三股趋势,即信息技术应用普及化、流程管理平台化和集团战略管控职能进一步向财务管控集中。这是由于大型投资集团的股权结构复杂,资产总量大,涉及产业种类多元,财务管理层次比较多,参与行业并购重组行为比较多等特点所决定的。因此,加强大型投资集团的管控体系能力建设意义重大。对大型投资集团来说,今后的道路既面临重重挑战,又面临重大机遇,若要使资产规模,资产质量和资产回报率再上新台阶,必须设计一个先进的财务管理控制体系。本文以YT集团向金融控股集团战略转型为背景,在对YT集团的财务、战略和内部控制等情况分析的基础上,针对YT集团存在的问题和YT集团的发展需求,基于YT集团的财务管控流程进行集团财务管控体系设计。一是梳理了开发最优集团管控体系的相关理论。二是针对YT集团战略和内部控制情况及存在问题,指出YT集团完成管控变革的路径和要求,设计了YT集团财务管理控制流程架构。三是结合YT集团财务管理控制业务流程的需求,提出了财务控制流程的目标和原则,设计了YT集团的财务管理控制流程系统架构和功能。四是设计了YT集团财务管理控制体系,结合财务管理控制流程拥有的灵活定义能力和对历史财务数据的处理能力,设计了以财务管理的财务控制体系。YT集团基于财务管理控制流程的管控体系设计工作还对各个体系的工作范围、流程、授权、工作步骤的原则、方法、步骤进行了设计。本文对YT集团基于财务管理框架的管控体系设计工作包含了两个层面。一个是针对YT集团财务管理控制业务流程设计,设计核心是提高YT集团财务控制体系的工作流的效率和效益。另一个层面则是在此基础上设计YT集团的整体财务管理控制体系和思路,设计的核心是提升YT集团财务管理体系的决策地位和功能,提高YT集团的资产使用效益和效率,杜绝低效占用,提高YT集团的整体预算控制水平和能力并有效防范财务风险。
[Abstract]:There are three trends in the development of management and control system of modern large investment groups, that is, the popularization of information technology application, the platform of process management and the further centralization of group strategic control functions to financial control. This is because the ownership structure of large investment groups is complex, the total assets are large, the types of industries involved are various, the financial management levels are more, and the behavior of M & A in the industry is more. Therefore, it is of great significance to strengthen the management and control system of large investment groups. For large investment groups, the future road is faced with many challenges as well as great opportunities. If we want to make the scale of assets, asset quality and return rate of assets to a new level, we must design an advanced financial management and control system. Based on the analysis of YT Group's finance, strategy and internal control, this paper aims at the problems of YT Group and the development needs of YT Group against the background of the strategic transition from YT Group to Financial holding Group, and based on the analysis of YT Group's financial situation, strategy and internal control, etc. Design the financial control system based on YT Group's financial control process. First, combing the development of optimal group management and control system related theories. Secondly, aiming at the strategy and internal control of YT Group and its existing problems, the paper points out the path and requirements of YT Group to complete the management and control reform, and designs the structure of YT Group Financial Management Control process. Thirdly, according to the requirement of YT group's financial management control business process, the aim and principle of financial control flow are put forward, and the structure and function of YT group's financial management control flow system are designed. Fourthly, the financial management control system of YT Group is designed, which combines the flexible definition ability and the processing ability of historical financial data with the financial management control process. This paper designs the financial control system of financial management. YT Group also designs the work scope, process, authorization, principle, method and step of each system based on the financial management control process. In this paper, YT Group based on the financial management framework of the management and control system design work includes two levels. One is the design of YT group financial management control business process, the core of the design is to improve the efficiency and effectiveness of YT group financial control system workflow. The other level is to design the overall financial management control system and ideas of YT Group on this basis. The core of the design is to enhance the decision-making position and function of YT Group Financial Management system, and to improve the efficiency and efficiency of YT Group's assets. Eliminate inefficient occupation, improve YT Group's overall budget control level and ability and effectively guard against financial risks.
【学位授予单位】：云南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F830.42;F832.39

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