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论文编号：	194
作者编号：	2120062369
上传时间：	2008/6/13 18:42:33
中文题目：	我国企业集团财务风险控制研究
英文题目：	Research on financial risk con
指导老师：	黄福广
中文关键字：	企业集团 财务风险 财务风险控制
英文关键字：	enterprise group financial ris
中文摘要：	摘　要 随着市场经济的深入发展，我国企业集团化经营已越来越普遍。集团公司与其所属子公司之间、子公司与子公司之间通过控股、参股等经济手段，使集团各成员之间形成以资本为纽带的各种密切合作关系，以实现产业资本和金融资本的结合。 我国企业集团发展至今，已经达到了经济规模化、经营多元化、管理复杂化的阶段，集团财务风险也呈扩大化趋势。在经济全球化的大背景下，如何探索出一条适合自己发展的道路，实现对财务风险的有效控制，是每个企业集团都面临的现实而迫切的问题。因此，清楚地认识企业集团财务风险并识别其成因，不断改进企业集团财务风险的控制措施，对于促进我国企业集团的健康发展，降低财务危机爆发的可能性，具有重要的理论和现实意义。 本文以我国企业集团作为研究对象，利用比较分析、规范分析和定性分析方法，结合委托代理理论及风险管理理论，对我国企业集团的财务风险控制进行了探讨。 论文首先对企业集团、财务风险、财务风险控制的定义等概念进行了界定，介绍了企业集团、财务风险的特征与分类和财务风险控制的内容，通过对我国企业集团发展现状和存在的各种财务风险的分析，发现我国企业集团财务风险控制中存在的问题，然后针对我国企业集团财务风险控制中存在的问题提出相应的财务风险控制措施，最后通过天鸿集团财务风险控制案例，分析了天鸿集团在财务风险控制中存在的问题，并有针对性地提出了改进措施。 针对我国企业集团在财务风险控制方面存在的财务管理体制不健全、缺乏科学有效的投资决策机制、未建立符合企业集团实际的资金管理模式、审计监督体系不完善等问题，本文认为，我国企业集团应以全面预算管理为核心，进一步完善企业集团内部控制制度，建立科学的投资决策机制，实行集团资金集中管理，健全审计监督体系，通过这些财务风险控制措施的有效实施达到控制企业集团财务风险的目的。 本文在理论探讨的基础上结合企业集团的实例，对我国企业集团财务风险控制进行了研究，目的在于通过研究能对我国企业集团财务风险控制提出一种新的思路和见解。 [关键词] 企业集团 财务风险 财务风险控制
英文摘要：	Abstract With further development of market economy, it becomes more and more common that our country’s enterprises operate in the form of group. Parent company develops various of close and cooperative rapport with its subsidiaries on the basis of equity through control and share or other methods, and then realizes the combination between industrial capital and financial capital. Our country’s enterprise groups have developed to a large-scale and managerial multilayer and complicated stage, risk is also expanding. Under the ground of economy globalization, it is the realistic and urgent problem each enterprise has to face that how to explore an appropriate way and realize effective control on financial risks. So we need to recognize enterprise group’s financial risks and distinguish their causes clearly and improve control measures on enterprise group’s financial risk control constantly, it is meaningful both on theory and reality for our country’s enterprise group to develop healthily and decrease the possibility of financial risks’ outbreak. The paper takes Chinese enterprise group as research objective, takes advantage of methods of comparative analysis, canonical parse and qualitative analysis, meshes with Principal-agent Theory and Risk Management Theory, investigates financial risks’ control of our country’s enterprise group. The paper definites the concept of enterprise group, financial risk, financial risk control firstly, introduces characters and classifications of enterprise group and financial risk and, demonstrates contents of financial risk control，finds out problems existing in our country enterprise group’s financial control through analyzing present situation and all sorts of financial risks of our country enterprise group, then puts forward corresponding financial risk control measures on those problems, finally, introduces the case of Tianhong Group financial risk control, analyzes problems existing in the process of Tianhong Group financial risk control and gives some pointed improving measures. As for those problems existing in the process of our country enterprise group’s financial risk control, such as financial management system’s imperfect, lacking scientific and effective investment decision-making system, capital management model’s unfit to enterprise group’s reality, audit system’s imperfect and so on, the paper thinks that our country’s enterprise group should center on general budget management, further perfect internal control system, develop scientific investment decision-making system, centralize capital management and perfect audit system, then reach the goal of controlling enterprise group’s financial risks through taking these financial risk control measures effectively. The paper combines enterprise group’s real case on the basis of theory discussion and researches our country enterprise group’s financial risk control, it aims to put forward a new thought and viewpoint on enterprise group’s financial risk control through research. Key words：Enterprise Group，Financial Risk，Financial Risk Control
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