大连万达企业集团财务管理模式研究

发布时间：2018-01-06 18:50

本文关键词：大连万达企业集团财务管理模式研究　出处：《哈尔滨工业大学》2013年硕士论文　论文类型：学位论文

【摘要】：随着我国改革开放的不断深入，企业集团的组织形式已经逐渐的成为了我国企业发展的一个重要的形式。但是，随着金融危机的发生，企业集团在经营、产业纽带、监控机制以及企业的国际风险的应对能力等方面还存在着很多的问题并且也在制约着企业集团的发展。所以，对于企业集团本身来讲，其财务管理方式成为了企业经营和发展的重要保障。而对于企业集团本身来讲，其财务管理的模式也在新时期的阶段中有了新的要求和形式。为了能够进一步的促进企业集团的发展，实现企业集团的科学化模式，就必须要结合企业本身的实际情况以及企业本身的运营环境的差异，建立起适合本集团的财务管理模式，同时，这也是我国企业集团管理者所要面对的一个重要问题。本文结合大连万达的企业集团现状，从企业集团财务管理模式的相关理论出发，结合大连万达集团现阶段财务模式的状况，分析出了其现阶段的财务管理模式存在的主要问题分别是组织结构的问题、财务管控的问题、信息传递的问题以及应对风险的能力问题。在此基础上，，在第二章详细的分析了这些问题产生的原因。同时，结合当前大连万达集团企业集团财务管理模式的具体情况，从企业集团财务管理的相关理论入手，对大连万达集团的财务管理模式进行了设计，认为大连万达集团的财务管理模式必须要采取集权式的管理模式，并且从绩效评价、资金结算、资本运营、预算机制以及内部审计制度五个方面分析了构建的具体对策。本文针对大连万达企业本身的财务管理模式进行完善。首先就需要打造比较好的企业理财环境，实现企业的产权分明。对于以产权作为纽带的大连万达集团来讲，要以子母关系作为其财务关系的中心所在。同时要将万达集团的财务管理中心、财务信息管理中心和融资管理中心等的机构进一步的结合起来。对于万达集团的管理模式的研究还是需要我们不断的探究。也只有建立在理论不断的探究的基础上才能够不断的探讨出适合万达集团发展的财务管理体系。
[Abstract]:With the deepening of China's reform and opening up, the organizational form of enterprise groups has gradually become an important form of enterprise development in China. However, with the financial crisis, enterprise groups are operating. There are still a lot of problems in industrial ties, monitoring mechanism and the ability to deal with the international risks of enterprises. Therefore, for the enterprise groups themselves, there are still many problems and constraints on the development of enterprise groups. Its financial management mode has become an important guarantee for the management and development of enterprises, and for the enterprise groups themselves. Its financial management mode also has new requirements and forms in the new period. In order to further promote the development of enterprise groups and realize the scientific model of enterprise groups. It is necessary to combine the actual situation of the enterprise itself and the difference of the operating environment of the enterprise itself to establish a suitable financial management model for the group, at the same time. This also is our country enterprise group manager must face an important question. This article unifies Dalian Wanda enterprise group present situation, from the enterprise group financial management pattern related theory, unifies Dalian Wanda group present stage financial pattern condition. The main problems of its current financial management model are organizational structure, financial control, information transmission and ability to deal with risks. On this basis, this paper analyzes the main problems in the current financial management model, which are organizational structure, financial control, information transmission and the ability to deal with risks. In the second chapter, the causes of these problems are analyzed in detail. At the same time, combined with the current Dalian Wanda Group enterprise group financial management model, starting with the relevant theory of enterprise group financial management. This paper designs the financial management model of Dalian Wanda Group, and thinks that the financial management mode of Dalian Wanda Group must adopt the centralized management mode, and from the performance evaluation, capital settlement, capital operation. The budget mechanism and internal audit system are analyzed in five aspects. This paper aims at perfecting the financial management model of Dalian Wanda enterprise itself. First of all, we need to create a better financial environment for enterprises. For Dalian Wanda Group with property right as the link, we should take the sub-mother relationship as the center of its financial relationship. At the same time, we should take the financial management center of Wanda Group. The financial information management center and the financing management center and so on organization further unifies. For the Wanda group's management pattern research still needs us unceasingly the inquiry. Also only establishes in the theory unceasingly the inquiry foundation. In order to continue to explore the development of Wanda Group's financial management system.
【学位授予单位】：哈尔滨工业大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F299.233.42

【参考文献】