鄂尔多斯集团“四统一分”财务管控制度研究
发布时间：2018-07-29 10:36
【摘要】：在我国市场经济蓬勃发展的新时代,特别是新世纪以来,鄂尔多斯集团利用良好的发展机遇,不断地开拓创新,集团的经济实力也得到了显著增强,使得逐渐成为一家拥有竞争实力的综合性的企业集团。随着集团大规模、多元化的产业扩张,集团财务管控面临越来越大的挑战,同时,随着全球经济一体化趋势的加强,如何建立、完善科学合理的、有效的企业集团财务管控模式是非常重要的。 本文以鄂尔多斯集团为研究对象,在借鉴国内外研究成果的基础上,阐述了关于企业集团财务管控的理论；结合企业集团发展的实际情况,运用比较分析法、系统分析法、规范研究法、以及案例分析的方法；文章从鄂尔多斯集团“四统一分”的管控模式入手,指出其中存在的问题并作出评价,如,缺乏整体的财务人力资源规划、各产业集团财务机构、各分子公司财务机构众多、制度中存在操作性缺陷、预算编制方法陈旧、内部制度审计监督职能弱化,这为解决问题提供了思路,便于对症下药；并提出了有效的改进措施,指出要从财务机构的设置、财务人员的管控、财务制度的改进、资金管理的改进、核算体系的改进等五个方面来提升财务管控水平,这对于提高鄂尔多斯集团财务管理水平有显著的借鉴和参考意义。
[Abstract]:In the new era of vigorous development of market economy in our country, especially since the new century, Ordos Group has made use of the good development opportunity to continuously open up and innovate, and the economic strength of the Group has also been significantly enhanced. So that gradually become a competitive strength of the comprehensive enterprise group. With the group's large-scale and diversified industrial expansion, the group's financial control is facing more and more challenges. At the same time, with the strengthening of the trend of global economic integration, how to establish and improve scientific and reasonable, Effective enterprise group financial control model is very important. This paper takes Ordos Group as the research object, based on the domestic and foreign research results, expounds the theory of enterprise group financial control, combined with the actual situation of enterprise group development, using comparative analysis, system analysis, The article starts with the "four unified division" control mode of Ordos Group, points out the existing problems and makes an evaluation, for example, the lack of overall financial human resources planning, There are many financial institutions in industry groups and subsidiaries, there are operational defects in the system, the budgeting method is outmoded, and the audit and supervision function of internal system is weakened, which provides the train of thought for solving the problem and is convenient for solving the problem. It also puts forward effective measures to improve the level of financial control from five aspects: the setting of financial institutions, the control of financial personnel, the improvement of financial system, the improvement of capital management, and the improvement of accounting system. This is significant for improving the level of financial management in Ordos Group.
【学位授予单位】：内蒙古大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F406.72;F426.81
本文编号：2152411
[Abstract]:In the new era of vigorous development of market economy in our country, especially since the new century, Ordos Group has made use of the good development opportunity to continuously open up and innovate, and the economic strength of the Group has also been significantly enhanced. So that gradually become a competitive strength of the comprehensive enterprise group. With the group's large-scale and diversified industrial expansion, the group's financial control is facing more and more challenges. At the same time, with the strengthening of the trend of global economic integration, how to establish and improve scientific and reasonable, Effective enterprise group financial control model is very important. This paper takes Ordos Group as the research object, based on the domestic and foreign research results, expounds the theory of enterprise group financial control, combined with the actual situation of enterprise group development, using comparative analysis, system analysis, The article starts with the "four unified division" control mode of Ordos Group, points out the existing problems and makes an evaluation, for example, the lack of overall financial human resources planning, There are many financial institutions in industry groups and subsidiaries, there are operational defects in the system, the budgeting method is outmoded, and the audit and supervision function of internal system is weakened, which provides the train of thought for solving the problem and is convenient for solving the problem. It also puts forward effective measures to improve the level of financial control from five aspects: the setting of financial institutions, the control of financial personnel, the improvement of financial system, the improvement of capital management, and the improvement of accounting system. This is significant for improving the level of financial management in Ordos Group.
【学位授予单位】：内蒙古大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F406.72;F426.81
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相关期刊论文 前3条
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2 熊云;;浅析现代企业集团财务管控模式[J];中国城市经济;2011年24期
3 姚萍;;我国企业集团财务管理控制问题[J];交通财会;2008年06期
，本文编号：2152411
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