BM集团财务风险控制研究

发布时间：2018-03-25 00:14

本文选题：集团公司　切入点：财务风险　出处：《安徽大学》2015年硕士论文

【摘要】：经济全球化下的现代市场经济环境中,企业为了能够在在复杂多变和竞争日益激烈的经营环境下持续保持竞争优势,集团公司这样一种经济组织应运而生,集团化管理逐步趋于普遍,集团公司获得了前所未有的发展机遇。集团公司的存在和发展不仅关系到企业自身的利益,也关系着国家的宏观经济、区域的经济实力甚至一国的国际竞争力。但集团公司在发展的同时也因企业规模不断扩大、跨区域、跨行业经营、股权关系多变、复杂等因素,导致其面临的各种风险日益增多,特别是企业财务风险更是企业所面临的突出问题。集团公司在生产运营过程中的各类风险,最终往往集中通过财务危机的形式表现出来。因此,对财务风险管理理论进行缜密的研究和分析,在集团公司构建扎实有效的财务风险控制体系,具有非常重要的理论和实践意义。本文首先对财务风险及控制的相关基础理论做了详细的介绍,包括财务风险的定义与识别,财务风险控制的目标、原则等,又根据本文的研究对像着重介绍了集团公司财务风险的内容及特点,指出财务风险控制在集团公司风险管理中所处的核心地位。其次,以BM集团为例具体分析集团财务风险控制的相关问题,从组织结构、经营情况、财务管理水平几个方面介绍了BM集团财务风险控制的现状并指出BM集团作为一个高速发展中的集团公司在财务风险控制方面存在的主要问题。最后文章立足于集团公司整体运行的客观角度对BM集团财务风险控制体系进行了有针对性的设计,从集团组织结构优化设计入手,充分考虑到集团业务的多样性和复杂性以及母子公司间的关联关系设计了事业部型的组织结构体系,以此来加强集团公司各部门之间同子公司间的业务联系。力求建立一个以母公司为战略中心的组织管理架构,进行分层级的全面财务预算体系和资金集中管理制度,以实现企业资金的统一预算、统一结算、统一筹措、统一控制,构建风险预警机制,提前防范财务危机,重视财务风险控制的实施与考核。全面预算、财务核算、风险预警、内部审计相结合从而形成各个环节有机衔接、相互作用,严密合理、扎实有效的集团公司财务风险控制体系。本文的特色与创新之处在于,运用财务风险控制的相关基础理论,选取了一个处于发展阶段的集团公司这一特殊的公司组织形式进行案例分析,对集团财务风险控制的现状进行研究,发现其存在的问题,并针对问题进行财务风险控制体系的设计,对于类似的高速成长中的集团公司有一定的借鉴意义。
[Abstract]:In the modern market economy environment under the economic globalization, in order to keep the competitive advantage in the complex and changeable and increasingly competitive business environment, the group company emerged as the times require. The group management is becoming more and more popular, and the group company has obtained the unprecedented development opportunity. The existence and development of the group company not only relate to the interests of the enterprise itself, but also to the macro-economy of the country. The economic strength of the region and even the international competitiveness of a country. However, while developing, the group company is also due to such factors as the continuous expansion of the enterprise scale, cross-regional, cross-industry operations, variable equity relations, and complexity, and so on. As a result of the increasing risks it faces, especially the enterprise financial risk is the outstanding problem faced by enterprises. Group companies in the process of production and operation of all kinds of risks, Therefore, the theory of financial risk management is studied and analyzed carefully, and a solid and effective financial risk control system is constructed in the group company. It has very important theoretical and practical significance. Firstly, this paper introduces the basic theory of financial risk and control in detail, including the definition and identification of financial risk, the goal and principle of financial risk control, etc. According to the research object of this paper, the contents and characteristics of the financial risk of the group company are emphatically introduced, and the core position of the financial risk control in the risk management of the group company is pointed out. Secondly, Taking BM Group as an example, the paper analyzes the problems related to the financial risk control of the group, from the organizational structure, management situation, This paper introduces the present situation of financial risk control in BM Group from several aspects of financial management level, and points out the main problems in financial risk control of BM Group as a group company in rapid development. The objective angle of the whole operation of the regiment company has carried on the pertinence design to the BM group financial risk control system, Starting with the optimization design of the group's organizational structure, considering the diversity and complexity of the group's business and the relationship between the parent and subsidiary companies, the organizational structure system of the division is designed. In order to strengthen the business links between the various departments of the group company and its subsidiaries, and strive to establish an organizational management structure with the parent company as the strategic center, and carry out a comprehensive financial budget system and a centralized management system of funds, In order to realize the unified budget, unified settlement, unified financing, unified control, construction of risk warning mechanism, prevention of financial crisis in advance, emphasis on the implementation and assessment of financial risk control, comprehensive budget, financial accounting, risk early warning, The combination of internal audit and the formation of various links organic convergence, interaction, tight and reasonable, solid and effective financial risk control system. The characteristics and innovation of this paper lies in the use of the relevant basic theory of financial risk control, This paper selects a group company which is in the developing stage as a special organization form to carry on the case analysis, carries on the research to the group financial risk control present situation, discovers its existence question, The design of financial risk control system for the problem has some reference significance for similar high-speed growing group companies.
【学位授予单位】：安徽大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F275;F279.26

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