某旅游投资集团的财务治理问题分析

发布时间：2018-04-05 09:33

本文选题：财务治理　切入点：财权配置　出处：《西南交通大学》2013年硕士论文

【摘要】：企业集团这种以产权关系为纽带组成的多种经济联合体,在我国经济舞台上正扮演着越来越重要的角色,随着经济体制改革的不断深化和国民经济的持续发展,一批跨行业、跨地区、跨组织的具有较强竞争优势的大型企业集团,正逐步成长为民族企业的“领军人”。国务院《中华人民共和国国民经济和社会发展第十一个五年规划纲要》也明确指出,“十一”期间我国要发展具有较强竞争力的大公司大企业集团,可以说企业集团在推动社会经济平稳运行方面起到了重要作用。但由于规模的迅速扩张,管理的复杂化,加上思维的惯性和管理观念的僵化,使得大型企业集团在发展中遇到诸多的问题：国有资产产权主体缺位,公司内控制度缺失、风险管理手段弱化、国有企业内部人控制,上市公司财务虚报、非法的关联交易,无效的财务监督等,这些在公司治理中暴露出来的问题的核心实质上是财务治理的问题。如何在公司治理过程中妥善处理好财务治理相关问题已经成为企业集团健康持续发展的当务之急。本文从对财务治理基础理论的研究入手,探讨了企业集团财务治理的基础概念和财务治理结构,引入旅游投资集团的案例分析,对集团财务治理的现状和问题进行了具体分析,并提出有效地解决方案及优化措施。本文以旅游投资集团公司为研究对象,分析了具体的财务治理问题,在分析中坚持了理论与实际相结合的工作方法,具有一定的实用性,对该企业集团本身财务治理有一定指导意义,对国内同类性质的企业集团的财务治理也有一定借鉴作用。
[Abstract]:Enterprise groups are playing a more and more important role in the economic stage of our country. With the deepening of the economic system reform and the sustained development of the national economy, a number of cross-industries have been formed.Cross-regional, cross-organizational large-scale enterprise groups with strong competitive advantages are gradually growing into national enterprises "military leaders."The State Council's outline for the Eleventh Five-Year Plan for National Economic and Social Development of the people's Republic of China also clearly points out that during the 10th Five-Year Plan period, China will develop large companies and large enterprise groups with relatively strong competitiveness.It can be said that enterprise groups play an important role in promoting the smooth operation of social economy.However, due to the rapid expansion of scale, the complication of management, the inertia of thinking and the ossification of management concept, large enterprise groups encounter many problems in their development: the absence of the main body of the property rights of state-owned assets, the absence of the internal control system of the company.The essence of the problems exposed in corporate governance is financial governance, such as the weakening of risk management means, internal control of state-owned enterprises, false financial statements of listed companies, illegal related party transactions, ineffective financial supervision and so on.How to properly deal with the problems related to financial governance in the process of corporate governance has become an urgent task for the healthy and sustainable development of enterprise groups.This paper begins with the research on the basic theory of financial governance, probes into the basic concept and structure of financial governance of enterprise group, introduces the case study of tourism investment group, and makes a concrete analysis of the present situation and problems of group financial governance.And put forward the effective solution and optimization measures.This article takes the tourism investment group company as the research object, has analyzed the concrete financial governance question, has adhered to the work method which the theory and the practice unifies in the analysis, has the certain practicality,It has certain guiding significance to the financial governance of the enterprise group itself, and also has certain reference function to the financial governance of the similar enterprise group in our country.
【学位授予单位】：西南交通大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F592.6

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