金螳螂集团财务管理体制研究

发布时间：2018-06-20 13:26

本文选题：金螳螂集团 + 财务管理体制　；参考：《苏州大学》2013年硕士论文

【摘要】：我国集团企业迅猛发展的同时普遍出现了一些制约其发展的问题，如发展战略、人才培养、财务管理体制等。其中，财务管理体制是企业管理的重要组成部分，建立完善有效的财务管理体制，能使集团企业在竞争激烈的市场经济中保持集团企业的竞争优势。随着建筑装饰企业自身的快速发展，建筑装饰企业旧的财务管理理念和体系已经不能很好的适应新形势的发展要求。而集团企业财务管理体制的核心是集团内部决策权和控制权的划分问题。所以，，对于建筑装饰行业来说，如何划分母公司与集团子公司之间的财务权限即母公司对财务管理体制的选择成为决定集团企业能否健康发展的关键问题。作为行业龙头的金螳螂企业（集团）有限公司（下简称“金螳螂集团”）企业逐步改变建筑装饰行业传统的金字塔式的机构设置，实施扁平化和集权式为主适当分权的管理模式，这在建筑装饰行业是先锋之举。本文以金螳螂集团作为研究对象，以财务管理体制相关理论为基础，主要并具体研究了金螳螂集团现有的财务管理体制存在的优点，并根据高效的财务管理体制特征，就金螳螂集团现有的财务管理体制提出了几点建议。希望通过本文的研究，为金螳螂集团以及整个建筑装饰行业的财务管理体制的变革提供些许帮助，从而促进该集团和该行业的健康发展。
[Abstract]:With the rapid development of Chinese group enterprises, there are some problems restricting their development, such as development strategy, talent training, financial management system and so on. Among them, the financial management system is an important part of the enterprise management, the establishment of a sound and effective financial management system can enable the group enterprises to maintain the competitive advantage in the competitive market economy. With the rapid development of architectural decoration enterprises, the old financial management concepts and systems of architectural decoration enterprises have not been able to meet the requirements of the development of the new situation. The core of group financial management system is the division of decision-making power and control right. Therefore, for the architectural decoration industry, how to divide the financial authority between the parent company and the group subsidiary, that is, the choice of the financial management system of the parent company, has become the key issue to determine whether the group enterprise can develop healthily. As an industry leader, the Golden Mantis Enterprise (Group) Co., Ltd (hereinafter referred to as the "Golden Mantis Group") has gradually changed the traditional pyramidal institutional setting of the architectural decoration industry. The implementation of flat and centralized management mode of appropriate decentralization in the architectural decoration industry is the vanguard. Based on the related theories of financial management system, this paper mainly and concretely studies the advantages of the existing financial management system of Jinmantis Group, and according to the characteristics of efficient financial management system, the paper takes the Golden Mantis Group as the research object. Put forward several suggestions on the existing financial management system of Golden Mantis Group. Through the research of this paper, I hope to provide some help for the reform of financial management system of Golden Mantis Group and the whole building decoration industry, thus promoting the healthy development of this group and the industry.
【学位授予单位】：苏州大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F426.92

【参考文献】