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| 论文编号： | 1754 | |
| 作者编号： | 031727 | |
| 上传时间： | 2010/5/24 10:08:41 | |
| 中文题目： | 集团公司财务控制研究 | |
| 英文题目： | group company financial control | |
| 指导老师： | 张晓农 | |
| 中文关键字： | 企业集团 财务控制 ERP 实时控制 | |
| 英文关键字： | group company financial control | |
| 中文摘要： | 随着全球经济一体化进程的不断推进，集团公司这种企业组织模式的大量涌现，同时现代信息技术尤其是ERP系统在企业管理工作中的广泛应用，使越来越多的企业意识到借助现代信息技术的力量加强企业管理的必要性和重要性。本文就是以企业集团为研究背景，以集团公司的财务控制为研究对象，从集团公司财务控制的新需求——集中性和实时性入手，借助ERP系统，通过对ERP系统在企业财务领域的应用的分析，探讨了在当前经济环境和技术环境下企业集团财务控制内容的解决方案，并对其具体运作流程进行了优化设计。全文共分为六大部分，第一部分为导言，详细论述了本文的研究背景，研究目的与意义，给出了本文研究思路与框架；第二部分介绍了基于ERP系统企业集团财务控制理论基础，即委托代理理论，出资者财务理论和内部控制理论；在第三部分系统说明了企业集团财务控制理论，分析了当前企业集团财务控制的目标，模式和内容，在第四部分重点分析了我国企业目前在财务控制工作中面临的问题以及财务控制模式的选择，并据此提出了当前企业集团财务控制的新的需求；文章的第五部分提出了解决前文所提问题的，基于ERP系统的预算管理，资金控制，内部审计和绩效管理的解决方案，并在此基础上提出了一些可行的运作流程；第六部分为文章的总结。 | |
| 英文摘要： | With the continuously advance of global economic integrative course，the mass group companies comes up. The abroad application of modern Information technology， especially the ERP system in enterprises’ management，has aroused the group companies’ attention. In fact, more and more enterprises have realized the necessity and importance of strengthening enterprises’ management in virtue of information technology. With the group companies as researching background, with the financial control of group companies as studying object, throughout the analysis of the applications of ERP in the realm of enterprises’ finance，this article has got the viewpoint of making use of ERP system to implement the financial real-time and centralized in order to control the underling subsidiary companies, has brought forward a resolving scheme on how to achieve the financial real-time and centralized control of group companies. This article is divided into six chapters. The first chapter is the introduction, bringing forward the background, objective and meaning of this study. The second chapter introduces the foundation of the basic theories of group financial control, including the theory of principal-agent theory, investor’s financial management and internal control. In the third chapter, the group financial control theory is introduced systemically, the objective, model and contents of financial control are put forward in addition. The problems of financial control in Chinese group companies are mentioned and analyzed in the fourth chapter. Based on this, the new needs of group companies’ financial control are noticed. In the next chapter, the possible methods and processes are introduced to solve the problem mentioned in the last part on the basis of ERP system. The last chapter is the summarization. | |
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