DS集团财务管控问题研究
发布时间：2018-07-15 08:04
【摘要】：随着经济全球化的发展，世界经济环境发生了巨大的变化，企业集团逐渐从单一的经营模式向国际化、多元化发展。在现代企业经营管理中，财务管控作为集团的一种经营管理手段，贯穿于经营管理活动的各个环节，是企业发展的基础保障。只有拥有科学、合理、高效的财务管控体系，才能使子公司的财务目标与整个集团相一致，最终实现集团多元化的战略目标，因此，完善的财务管控体系就显得尤为重要。 在行文结构上，本文首先介绍了研究背景及意义，以及采用的研究思路及方法，简单介绍了资料搜集过程中了解的国内外企业集团财务管控的相关理论，然后结合实际，以目前国内零售业较有代表性的DS集团为研究对象，以提升该集团的财务管控水平为研究目的，采用案例分析法，通过对其财务管控现状的分析，指出其中存在的问题，最后对DS集团的财务管控提出有针对性的改进建议。 由于每个企业所处的发展阶段不同，有着不同的发展背景，各店铺在财务管理方式上也不同，会计信息也不一致，各店铺的财务信息不能及时的传达给集团总部，总部不能及时的做出正确的决策，管理效率低下。DS集团近几年发展特别快，DS集团由原来单一的经营模式，发展成多业态混合经营的模式，以前落后的财务管理理念已不能满足集团发展的需要。DS集团在财务管控上出现了许多问题，主要表现在：店铺迅速的扩张，导致投资不科学；内部财务人员素质不高，缺乏高层次的专业人才；资金管理过于分权，资金管理混乱；预算管理粗糙，缺乏整体规划；没有财务信息共享中心，经营风险难以得到有效的预警和控制等。 本文针对财务管控出现的问题，提出了一些优化措施：加强战略投资决策管理，对投资项目进行调研和评估；加强财务人员管理，提高人员素质；完善资金管理，结合企业的生命周期理论，对不同阶段的资金实行不同的管控，提高资金利用率；实行全面预算管理，构建科学管理机制；建立财务信息共享中心，加快推进财务管理信息系统的运行等一系列措施，最后，提出一些保障措施，保证DS集团管控体系的有效运行。
[Abstract]:With the development of economic globalization, great changes have taken place in the world economic environment. Enterprise groups have gradually changed from a single business model to internationalization and diversification. In modern enterprise management and management, financial control, as a means of management and management of the group, runs through all aspects of business and management activities, and is the basic guarantee for the development of enterprises. Only if we have a scientific, reasonable and efficient financial control system, can we make the financial objectives of the subsidiaries consistent with the whole group, and finally realize the strategic goal of diversification of the group. Therefore, it is particularly important to perfect the financial control system. Firstly, this paper introduces the background and significance of the research, as well as the research ideas and methods used, and briefly introduces the relevant theories of financial control of domestic and foreign enterprise groups in the process of data collection, and then combines with the practice. Taking DS Group, which is a representative group of domestic retailing, as the research object, aiming at improving the financial control level of the group, this paper uses the case analysis method to point out the existing problems through the analysis of the present situation of financial control and control of the group. Finally, the paper puts forward some suggestions for improving the financial control of DS Group. Because each enterprise is in a different stage of development, has different development background, each store is also different in financial management mode, accounting information is not consistent, the financial information of each shop can not be communicated to the group headquarters in time. The headquarters cannot make the correct decision in time, the management efficiency is low. The DS group has developed very quickly in recent years from the original single business model to the multi-business mixed operation mode. The backward concept of financial management in the past can no longer meet the needs of the development of the group. DS Group has many problems in financial control, mainly in the following aspects: the rapid expansion of stores leads to unscientific investment, and the quality of internal financial personnel is not high. Lack of high-level professionals; capital management is too decentralized, fund management confusion; budget management rough, lack of overall planning; there is no financial information sharing center, operating risks are difficult to get effective early warning and control. Aiming at the problems in financial control, this paper puts forward some optimization measures: strengthening the strategic investment decision management, investigating and evaluating the investment projects, strengthening the financial personnel management, improving the quality of the personnel, perfecting the fund management, Combined with the life cycle theory of enterprises, different management and control of different stages of funds are carried out to improve the utilization rate of funds, comprehensive budget management is implemented, scientific management mechanism is constructed, and financial information sharing centers are established. A series of measures, such as speeding up the operation of financial management information system, are put forward. Finally, some safeguard measures are put forward to ensure the effective operation of the management and control system of DS Group.
【学位授予单位】：河南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F724.2;F715.5
本文编号：2123410
[Abstract]:With the development of economic globalization, great changes have taken place in the world economic environment. Enterprise groups have gradually changed from a single business model to internationalization and diversification. In modern enterprise management and management, financial control, as a means of management and management of the group, runs through all aspects of business and management activities, and is the basic guarantee for the development of enterprises. Only if we have a scientific, reasonable and efficient financial control system, can we make the financial objectives of the subsidiaries consistent with the whole group, and finally realize the strategic goal of diversification of the group. Therefore, it is particularly important to perfect the financial control system. Firstly, this paper introduces the background and significance of the research, as well as the research ideas and methods used, and briefly introduces the relevant theories of financial control of domestic and foreign enterprise groups in the process of data collection, and then combines with the practice. Taking DS Group, which is a representative group of domestic retailing, as the research object, aiming at improving the financial control level of the group, this paper uses the case analysis method to point out the existing problems through the analysis of the present situation of financial control and control of the group. Finally, the paper puts forward some suggestions for improving the financial control of DS Group. Because each enterprise is in a different stage of development, has different development background, each store is also different in financial management mode, accounting information is not consistent, the financial information of each shop can not be communicated to the group headquarters in time. The headquarters cannot make the correct decision in time, the management efficiency is low. The DS group has developed very quickly in recent years from the original single business model to the multi-business mixed operation mode. The backward concept of financial management in the past can no longer meet the needs of the development of the group. DS Group has many problems in financial control, mainly in the following aspects: the rapid expansion of stores leads to unscientific investment, and the quality of internal financial personnel is not high. Lack of high-level professionals; capital management is too decentralized, fund management confusion; budget management rough, lack of overall planning; there is no financial information sharing center, operating risks are difficult to get effective early warning and control. Aiming at the problems in financial control, this paper puts forward some optimization measures: strengthening the strategic investment decision management, investigating and evaluating the investment projects, strengthening the financial personnel management, improving the quality of the personnel, perfecting the fund management, Combined with the life cycle theory of enterprises, different management and control of different stages of funds are carried out to improve the utilization rate of funds, comprehensive budget management is implemented, scientific management mechanism is constructed, and financial information sharing centers are established. A series of measures, such as speeding up the operation of financial management information system, are put forward. Finally, some safeguard measures are put forward to ensure the effective operation of the management and control system of DS Group.
【学位授予单位】：河南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F724.2;F715.5
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