陕西建工集团总公司财务管控模式研究

发布时间：2018-06-20 14:23

本文选题：集团公司 + 财务管控　；参考：《西北大学》2014年硕士论文

【摘要】：随着市场化经济体制的不断完善,我国企业集团无论是从管理水平还是公司体制机制方面都在不断的走向完善,金融改革步伐逐渐加快,经济全球化的浪潮一浪高过一浪,企业集团化趋势越来越明显,它在一国经济中的地位也在不断的加强,一国经济的发展程度在一方面取决于企业集团对该国经济的贡献。财务管控作为企业集团发展并最终走向成熟的重要因素,为企业实现总体战略目标,完成自身使命发挥着不可估量的作用。然而,在我国企业集团不断发展取得进步的同时,企业中的财务管控方面还存在许多不足之处,与国外先进的企业集团相比,差距较为明显。所以,企业集团在经营管理过程中应加强对财务管控方面的重视,因为企业集团只有拥有一个合理的、科学的、并且高效的财务管控模式,才能为企业集团提供安全保障,才能将企业集团中的各项业务有机的组合在一起,加强它们之间的融合,为企业集团的多远化、国际化发展指明方向,保证企业集团内部财务指标与总体目标相一致,为企业集团提供核心竞争力,最终实现集团使命。在此背景下,本文以陕西建工集团为例,通过对大量相关理论和文献的研究,并结合陕西建工集团近年来的发展状况,总结出陕西建工集团在生产运营过程中财务管控方面当前存在的问题,针对目前存在的各种问题,制定出一定的优化策略,在保证优化方向明确的前提下,实施有效的优化方案,解决集团公司财务管控目前存在的问题,并提出实施财务管控策略相应的保障措施。此外,通过本文的研究,能够为国内其他企业今后的财务管控模式提供参考和借鉴。文章的主要内容包括：第一章导论部分,主要对研究背景与意义,研究方法和内容进行阐述,明确集团公司进行财务管控的必要性。第二章为文献综述部分,对近年来国内外学者的研究进行综述,了解当前的发展状况和未来的发展趋势。第三章为集团公司现状介绍部分,通过对集团公司的现状介绍,分析目前公司在财务管控方面存在的问题,明确问题的成因。第四章为本文的核心部分,本章从六个方面为集团公司具体实施集成化财务管控模式提供具体的目标、原则及对策。第五章为优化方案的实施和保障措施的建立。第六章为结论部分,对文章内容作以总结,并对未来可能的研究方向作以展望。总得来说,本文通过理论联系实际,以陕西建工集团总公司为研究对象,提出了针对本集团公司财务管控模式的优化方案。此外,该方案也为今后的财务管控模式改革提供了指导性意见。
[Abstract]:With the continuous improvement of the market-oriented economic system, the enterprise groups in our country are constantly improving in terms of management level and corporate system mechanism. The pace of financial reform is gradually quickening, and the wave of economic globalization is rising one by one. The trend of enterprise collectivization is more and more obvious, and its position in a country's economy is constantly strengthened. The development degree of a country's economy depends on the contribution of the enterprise group to the country's economy on the one hand. As an important factor in the development and maturation of enterprise group, financial control plays an inestimable role in realizing the overall strategic goal and fulfilling its mission. However, with the continuous development and progress of enterprise groups in our country, there are still many deficiencies in financial management and control in enterprises. Compared with foreign advanced enterprise groups, the gap is obvious. Therefore, the enterprise group should pay more attention to the financial control in the process of operation and management. Only if the enterprise group has a reasonable, scientific and efficient financial control mode, can it provide the enterprise group with security. In order to combine the various business in the enterprise group organically, strengthen the integration between them, point out the direction for the development of the enterprise group, and ensure that the financial index within the enterprise group is consistent with the overall goal. To provide core competitiveness for enterprise groups, and ultimately to achieve the mission of the group. In this context, this paper takes Shaanxi Construction Engineering Group as an example, through the study of a large number of relevant theories and documents, and combined with the development of Shaanxi Construction Engineering Group in recent years. This paper summarizes the current problems of financial control in the production and operation of Shaanxi Construction Engineering Group, and formulates some optimization strategies to ensure the clear direction of optimization. Implement the effective optimization plan, solve the existing problems of the financial control of the group company, and put forward the corresponding safeguard measures to implement the financial control strategy. In addition, through the study of this paper, it can provide reference and reference for other domestic enterprises in the future financial control mode. The main contents of this paper are as follows: the first chapter introduces the background and significance of the research, the research methods and contents, and clarifies the necessity of financial control in the group company. The second chapter is the literature review part, summarizes the domestic and foreign scholars' research in recent years, understands the present development situation and the future development trend. The third chapter introduces the current situation of the group company, through the introduction of the current situation of the group company, analyzes the existing problems in the financial control of the company, clear the causes of the problem. The fourth chapter is the core part of this paper. This chapter provides the concrete goal, principle and countermeasure for the group company to implement the integrated financial control mode from six aspects. The fifth chapter is the implementation of optimization scheme and the establishment of safeguard measures. The sixth chapter is the conclusion part, summarizes the content of the article, and prospects the possible research direction in the future. In general, this paper combines theory with practice, takes Shaanxi Construction Industry Group Corporation as the research object, and puts forward the optimization scheme for the financial control mode of the group company. In addition, the program also provides guidance for future financial control model reform.
【学位授予单位】：西北大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.92;F406.72

【参考文献】