中国加纳海外子公司财务管理模式研究

发布时间：2018-06-20 15:01

本文选题：财务管理 + 金融　；参考：《哈尔滨工业大学》2017年硕士论文

【摘要】：在过去的几十年里,中国一直是一个快速增长的经济体,在全世界范围内的商务贸易都在增长。在全球范围内,中国在提供商品和服务以满足各种需求和需求方面起着非常重要的作用。近年来,中国在许多国家,特别是非洲大陆的商业和投资快速发展中发挥了重要作用。中国的“一带一路”(OBOR)政策促进了中国与欧亚大陆之间的区域和跨大陆连接。中国政府鼓励中国企业赴海外投资的决定,可以说是在全球范围内对中国企业的数量进行了调查。因此,中国政府制定了“走出去”的政策。大多数国家都倾向于积极吸引外来投资,而且只会被动地支持外国投资。但是,中华人民共和国对引进和对外投资都十分重视。“走出去”政策(也被称为“走出去的全球战略”)是中国政府在1999年发起的,旨在推动中国在海外的投资。中国政府与中国国际贸易促进委员会(CCPIT)共同推出了若干计划,帮助国内企业制定一项全球战略,在不断扩大的国内和国际市场中利用机遇。自从实施了“走出去”战略以来,中国企业对海外投资的兴趣,尤其是在国有企业中显著增加。统计数据显示,中国的外商直接投资(FDI)从1991年的30亿美元增长到2003年的350亿美元。这一趋势在2007年得到了突显,当时中国的FDI已经达到了920亿美元。考虑到上述问题,调查中国的海外子公司如何运作,与他们所采用的财务管理模式相适应,这有助于他们向巨头们提供帮助,而这将不会是不可能的。中国在加纳的一些子公司将成为这项工作的重点。财务被认为是这个星球上所有商业组织的命脉,无论它是大还是小。这是因为,商业组织不能在没有财务的情况下完成他们的业务活动,因此财务管理模型是必须的。为了在全球市场上成功地竞争,组织是有效的、高效的和以客户为中心的,这一点变得越来越重要。为了实现这一目标,许多公司采用不同的方法对其业务进行了重大的评估,包括非常有效的财务管理模型,以使它们脱颖而出,从而最大化地利用资源。可以说,财务管理可以是组织的计划、指导、监督、组织和控制,使其能够实现其目标和计划。在组织的财务管理中,确认或证实其弱点并确认其优点是FM模型的重要部分。它还可以帮助企业开发和实现目标驱动计划,从而使进展得到密切跟踪和监控。考虑到这些,一个寻求改善其性能或财务管理的组织,必须有一个FM模型作为其计划的核心。基于上面所述的背景,在全世界范围内,FM模型是一个组织用来访问它的优缺点的最好的方法之一,以便知道“这个组织的未来有多远,看起来有多远”。事实上,FM模型在构建和恢复组织中的作用在过去已经有了趋势。自20世纪50年代以来,公司在其FM模式中投入了更多的精力,因为多样性来自于一家公司所采用的优质财务管理。加纳被誉为西非的“金童”,理应在阳光下获得一席之地。作为非洲最成功的故事之一,这个国家正在以快速发展的形式从稳定的民主制度中获益。加纳也被称为“通往非洲的门户”,因为它是撒哈拉以南非洲国家中第一个从英国统治中独立出来的国家。到目前为止,加纳已经达到了这个标签。加纳—中国的关系可以追溯到5年前,这两个国家之间的联系可以追溯到1960年,当时两国首次建立外交关系。从那以后,加纳向中华人民共和国提供了大量的外交支持,并为加纳的发展提供物质支持。在上世纪60年代,加纳总统Kwame Nkrumah为中国在联合国的复职进行了游说。Nkrumah在1962年的中印战争中也支持了中国。2011年,加纳与中国的双边贸易额达到35亿美元,令人难以置信的是,相比之前增长了69%。中国鼓励加纳等农产品的非传统出口,这使加纳在市场竞争中具有相对优势。中国在加纳的投资领域主要集中在建筑业、矿业、钢铁工业、建材工业、化工、医药、食品加工、渔业、农业、板岩生产和发电厂等领域。2015年,加纳与中国之间的贸易额增至66亿美元,同比增长18.2%,成为非洲大陆贸易伙伴中第六位。同年,中国对加纳直接投资1.74亿美元,累计达13亿美元,在非洲国家中排名第四。目前,中国是加纳直接投资的主要来源之一。中国资助并实施了一些促进加纳社会经济增长的项目。与这个社会经济合作的核心这个新趋势,和几个好处被收获已经在加纳,这可能是说,新时期中国——加纳关系,潜在的提供不仅对双方互利的合作同时,特别是加纳的机会,也得到创新和利用其丰富的资源,为了有良好的供应“世界上最伟大的消费者,”中国。鉴于这一原因,研究在加纳运营的许多中国子公司的FM模式将是非常重要的。在加纳的一些中国海外子公司的FM模型中,可以根据公司的文献进行扩展。这项研究的核心是利用加纳的数据,即“通往非洲的大门”,以及非洲大陆的新兴经济体之一。对中国在非洲大陆的子公司的知识以及非洲大陆如何从他们的成功中获益的贡献是非常关键的。尽管如此,我们还是要认识到,这项研究的结果也能使公司的管理者通过有效地管理财务问题来提高他们的经营业绩和盈利能力。学习和调整新技术以提高自己处理事物的方式是很好的,因为知识并不仅仅来自于一个人的思想。在其他方面,本研究的结果将以较高的标准来衡量,采用独特的研究方法来达到这一目的。有了这个想法,一个描述性的调查设计将被用于这项研究。描述性研究是一项旨在以一种精确的方式描述参与者的研究。收集这些信息的三个主要方法是:观察,定义和记录参与者的方法。案例研究,被定义为对个人或个体群体的深入研究。描述性研究包括收集描述事件的数据,然后组织、记录、描述和描述数据收集。描述性研究在使用的变量数量上是独一无二的。像其他类型的研究一样,描述性研究可以包含多个变量用于分析,但与其他方法不同的是,它只需要一个变量。例如,描述性研究可能会采用一些方法来分析多个变量之间的相关性,比如皮尔逊的产品矩相关性、回归分析或多重回归分析。广泛的研究设计可分为两类:探索性设计和确定性设计。然而,探索性设计既可以是定量的,也可以是定性的,而决定性的研究设计既可以是描述性的,也可以是因果性的研究。同时,目前的研究在本质上是定量的,采用调查方法收集数据,特别是通过问卷调查。研究问题是基于现有的理论,目的是为了创造更多的关于具体因素的知识。它是根据上述描述性设计的特点,研究人员采用它来进行研究的。在所有60个问题中都被使用了。该研究集中在三个工人类别,即高级、中层和低层职员,他们直接处理财务部门的日常管理工作,因为他们熟悉影响组织预算的问题。为了进行泛化,必须有至少30个元素的样本,以便进行良好的统计工作。这个工作中使用了简单的随机样本(SRS)。一种概率抽样方法,其中每个人都有相同的机会选择,这是使用SRS的主要原因。用简单的随机抽样方法,当一个单位被选为样本时,人口的单位有相同的机会被选择。必须注意的是,选择第一个元素的概率与选择第二个单元的概率是不可以相比较的。本研究采用问卷调查法,以问卷的形式收集原始资料。问卷由三个部分组成,第一个部分包含关于应答者的一般信息。第二部分关于公司的一般问题和第三涉及的问题涉及到相关的和独立的变量。使用统计技术和定性技术对获得的数据进行了分析。在处理回复之前,完成的问卷是为了完整性和一致性而进行的。定性数据来源于问卷调查中问题的答案,并使用表格、百分比和图表来呈现。定量数据主要来自于利特尔量表的结构化问卷,并通过使用描述性工具如均值和标准差来分析。这使得依赖变量和自变量之间的关系成为可能。最后,利用Excel来确定FM模型之间的关系,并进行了相关分析。资产回报率(ROA)被用作从属变量和其他财务报告分析(FRA)、财务预算和计划(FBP)、固定资产管理(人工)和营运资本管理(WCM)。相关分析表明,资产(ROA)的相关变量回报与独立变量财务报告分析(FRA)、财务预算与规划(FBP)、固定资产管理(BP)和营运资本管理(WCM)之间的相关性,分别为0.51、0.53、0.72和0.64。在营运资本管理(WCM)和财务报告分析(FRA)之间也发现了负相关,两者的相关性为-0.58。在经历了所有这些模型之后,大多数组织的目标和目标都是盈利的,这是一个众所周知的事实。在加纳,我经常会说,“经验是最好的老师”,可以说,经验表明,大多数外国子公司的财务管理模式,通常都是对利润最大化的日益增长的议程。这些在加纳的中国子公司使用的FM模式对组织的影响是该研究的主要目标。建议国有控股的子公司应被赋予更多的职责,在不向中国求助、不依赖中国的情况下,在决策过程中避免拖延。也建议当地居民使用的平衡,即由于子公司是在加纳,比他们的中国同行更需要雇佣加纳人不是这种情况在某些情况下,工人们从中国做的作品可以通过加纳人。通过这种方式,中国将赢得当地人民的信任,这将大大提升加纳和中国的关系。在深度研究方面,需要对金融管理模式对公共机构、政府部门和政府机构等公共机构的影响进行深入研究,以便向外国机构学习它们所做的错误或正确的事情。该研究还建议,在加纳的中国子公司的FM模式下,应进一步研究该领域的挑战。这样的工作将会让所有的人都能获得良好的表现。总之,我们可以毫不含糊地说,财务报告分析(FRA)、财务预算和计划(FBP)、固定资产管理(BP)和营运资本管理(WCM)对组织的盈利能力有影响。
[Abstract]:In the past few decades, China has been a fast growing economy, and business and trade in the world is growing. In the world, China plays a very important role in providing goods and services to meet various needs and needs. In recent years, China has been in many countries, especially on the continent of Africa. Play an important role in the rapid development of investment. "China Belt and Road Initiative" (OBOR) policy to promote the connection between Chinese and Eurasia region and across the continent. China Chinese government encourages enterprises to overseas investment decisions, can be said to be in the global scope of the number of China enterprises were investigated. Therefore, Chinese government "Go out" policy. Most countries tend to actively attract foreign investment and only passively support foreign investment. However, People's Republic of China attaches great importance to both import and foreign investment. The "going out" policy, also known as the global strategy of "going out", was launched in 1999 by the Chinese government and is aimed at promoting the promotion of foreign investment. China's investment abroad. The Chinese government and the China International Trade Promotion Commission (CCPIT) have jointly launched a number of plans to help domestic enterprises to develop a global strategy and take advantage of opportunities in the expanding domestic and international markets. Since the implementation of the "go out" strategy, Chinese enterprises have been interested in overseas investment, especially in the field of foreign investment. The statistics show that China's foreign direct investment (FDI) increased from $3 billion in 1991 to $35 billion in 2003. This trend was highlighted in 2007, when China's FDI had reached $92 billion. It will not be impossible for them to help with the financial management model, which will not be impossible. China's subsidiaries in Garner will be the focus of the work. Finance is considered the lifeblood of all business organizations on the planet, whether it is big or small. This is because business organizations can't be in the world. In order to achieve this goal, many companies have adopted different methods to evaluate their business in order to achieve the goal of successful competition in the global market, and the organization is effective, efficient and customer centered. It includes a very effective financial management model to make them stand out and maximize the use of resources. It can be said that financial management can be the plan, guidance, supervision, organization and control of the organization so that it can achieve its goals and plans. In the financial management of the organization, it recognizes or confirms its weaknesses and identifies its advantages as the FM model. An important part. It can also help the enterprise develop and implement the goal driven plan so that progress is closely followed and monitored. Considering these, an organization that seeks to improve its performance or financial management must have a FM model as the core of its plan. Based on the above background, the FM model is one in the world. One of the best ways to organize the advantages and disadvantages of the organization is to know how far "the future of the organization is, how far it looks". In fact, the role of the FM model in building and restoring the organization has been in the past. Since 1950s, the company has invested more energy in its FM model because of diversity. Garner, known as the "golden child" of West Africa, is supposed to have a place in the sun. As one of the most successful stories in Africa, the country is benefiting from a stable democratic system in the form of rapid development. Garner is also known as the "gateway to Africa" because it is The first of the sub Saharan African countries to be independent from British rule. So far, Garner has reached the label. The relationship between Garner and China can be traced back to 5 years ago. The links between the two countries could be traced back to the 1960, when the two countries first established diplomatic relations. Since then, Garner has been to the Chinese people. The people's Republic provided a lot of diplomatic support and provided material support for the development of Garner. In the 60s of last century, President Garner Kwame Nkrumah lobbied for the remission of China in the United Nations and supported China's.2011 year in the Sino Indian War in 1962. The bilateral trade volume of Garner and China reached 3 billion 500 million US dollars, which was difficult. In confidence, it has increased 69%. China's non traditional export to encourage Garner and other agricultural products, which has made Garner relatively competitive in market competition. China's investment in Garner is mainly concentrated in the construction industry, mining, steel industry, building materials industry, chemical, pharmaceutical, food processing, fisheries, agriculture, slate production and power plants. In.2015, trade between Garner and China increased to $6 billion 600 million, an increase of 18.2% and sixth of the African mainland trade partners. In the same year, China's direct investment in Garner was 174 million dollars, totaling $1 billion 300 million, and ranked fourth in African countries. At present, China is one of the main sources of Garner's direct investment. Some projects to promote the social and economic growth of Garner. The new trend with the core of this social and economic cooperation, and several benefits have been reaped in Garner. This may be that the new period China - Garner relations, potentially offering not only mutual benefit to both sides but also Garner's opportunities, but also innovation and use of it Rich resources, in order to have a good supply of "the world's greatest consumers," China. For this reason, the study of many Chinese subsidiaries operating in Garner's FM model will be very important. In the FM model of some of Garner's Chinese offshore subsidiaries, it can be expanded according to the company's literature. The core of this study is Using Garner's data, "the door to Africa," and one of the African continent's emerging economies, it is critical to the knowledge of China's subsidiaries in the African continent and how the continent benefits from their success. Managers improve their performance and profitability by effectively managing financial problems. Learning and adjusting new technologies to improve their way of dealing with things is good, because knowledge is not only from one's mind. In other ways, the results of this study will be measured with a higher standard and a unique study. A descriptive research design will be used for this study. Descriptive research is a study designed to describe participants in an accurate way. The three main ways to collect these information are to observe, define and record the methods of the participants. A case study is defined as a person to a person. Descriptive studies are unique in the number of variables used. Descriptive studies, like other types of research, can include multiple variables for analysis, but are different from other methods. Yes, it only needs one variable. For example, descriptive research may use some methods to analyze the correlation between multiple variables, such as Pearson's product moment correlation, regression analysis or multiple regression analysis. Extensive research and design can be divided into two categories: exploratory design and deterministic design. However, exploratory design can be a definite design. And the decisive research design can be both descriptive and causality. At the same time, the current research is essentially quantitative, using the method of investigation to collect data, especially through the questionnaire. The research problem is based on the existing theories and the purpose is to create more specific questions. Knowledge of factors. It is based on the characteristics of the descriptive design mentioned above. The researchers used it to study it. It is used in all 60 problems. The study focuses on three worker categories, namely, senior, middle and low level staff, who deal directly with the daily management of the financial sector because they are familiar with the organization budget. Problem. In order to generalize, there must be a sample of at least 30 elements to make good statistical work. In this work, a simple random sample (SRS) is used. A probability sampling method, in which each person has the same chance to choose, is the main cause of using SRS. A unit is selected by a simple random sampling method. It is important to note that the probability of selecting the first element can not be compared with the probability of choosing the second unit. This study uses a questionnaire to collect the original data in the form of a questionnaire. The questionnaire is composed of three parts, the first part contains the responders. General information. The second part about the general problem of the company and the third related issues involved related and independent variables. Using statistical and qualitative techniques to analyze the obtained data. Before dealing with the response, the completed questionnaire was performed for integrity and consistency. Qualitative data came from the questionnaire survey. The answer is presented with tables, percentages and diagrams. Quantitative data is mainly derived from the structured questionnaire in the Littell scale, and is analyzed by using descriptive tools such as mean and standard deviation. This makes the relationship between dependent variables and independent variables possible. Finally, Excel is used to determine the relationship between FM models. Related analysis. ROA is used as dependent variable and other financial reporting analysis (FRA), financial budget and plan (FBP), fixed asset management (manual) and working capital management (WCM). Related analysis shows that the related variable returns of assets (ROA) and independent variable financial reporting analysis (FRA), financial budget and planning (FBP), fixed capital The correlation between production management (BP) and working capital management (WCM) is also a negative correlation between 0.51,0.53,0.72 and 0.64. between working capital management (WCM) and financial reporting analysis (FRA). The correlation between the two is that after all these models have been experienced by -0.58., the goals and goals of most of the organizations are profitable, which is a crowd. Well - known facts. In Garner, I often say, "experience is the best teacher". It can be said that experience shows that most foreign subsidiaries' financial management patterns are usually the growing agenda for maximizing profit. The impact of the FM model on the organization at Garner's Chinese subsidiary is the main goal of the study. The state holding subsidiaries should be given more responsibilities, not to turn to China, without relying on China, to avoid procrastination in the decision-making process. Also, it is suggested that the local residents use the balance, that is, the subsidiary is in Garner, more need to hire Garner than their Chinese counterparts. In some cases, workers In this way China will win the trust of the people of the local people, which will greatly enhance the relationship between Garner and China in this way. In depth research, we need to study the impact of the financial management model on public institutions, government departments and government agencies, so as to make a thorough study of the public institutions, such as public institutions, government departments and government agencies, so as to make it to foreign institutions. The study also suggests that in the FM model of Garner's China subsidiary, the challenge of the field should be further studied. Such a job will give all people a good performance. In a word, we can say unambiguously, financial reporting analysis (FRA), financial budget and plan (FBP), Fixed asset management (BP) and working capital management (WCM) have an impact on the profitability of the organization.
【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】：2017
【分类号】：F275

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