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论文编号：	1948
作者编号：	2001008
上传时间：	2010/5/18 14:24:20
中文题目：	我国企业集团财务控制问题研究
英文题目：	enterprise groups; financial control mode; budget controls
指导老师：	李莉
中文关键字：	企业集团 财务控制模式 预算控制
英文关键字：	enterprise groups; financial control mode; budget controls
中文摘要：	企业集团作为一种高级组织形式，综合了企业组织形态的多种优势，将推动企业组织形态和经营机制的合理化；它们作为国民经济发展的支柱，是实现产业结构调整和升级的主导力量；另外企业集团还是发展外向型经济的中坚力量，代表着国家的国际竞争力。正是基于企业集团的这种战略作用，各个国家都在积极的发展和壮大企业集团以提高自己国家的综合国力。但是随着企业集团规模的不断膨胀，组织结构逐渐趋向复杂化，在其内部管理中将会遇到诸多困难。集团内部财务控制问题，一直是困扰各企业集团内部管理的一大难题，也是企业界非常关注的一个现实问题。 因此本文以母子公司制企业集团作为研究对象，旨在探讨适合我国企业集团的财务控制模式，并在此基础上有侧重的选取具体财务控制方式，分析其控制的模式；最终实现以下目的：首先，借鉴国内外集团公司财务控制的相关理念，为我国集团公司财务控制理清思路；其次，通过对国外财务控制的现状了解，对比我国集团公司财务控制的实际情况，并具体分析我国集团公司财务控制的特点和存在的问题以及对财务控制的要求及今后的解决措施；最后，探索一些具有可操作性和普遍适用性的财务控制方式、方法，并进行比较和优劣分析，为我国集团公司财务控制实践提供参考。基于此，笔者借鉴相关经济学、财务学、金融学理论，并结合我国财务控制方面的实践，在对我国集团公司财务控制的若干问题进行研究的基础上提出了笔者自己的一些见解，得出两个主要结论：一是在我国现阶段要采用相对集权的财务控制模式；二是我国企业集团应构建以预算控制为主线的财务控制模式，最后通过典型实例加以验证。希望通过此番研究能为我国改进集团公司财务控制理论及实务操作尽一点绵薄之力。 本文提出的财务控制模式、控制方法对我国企业集团有着普遍适用性。
英文摘要：	Enterprise group, which has many advantages of enterprise organize forms, is an advanced organization. It can promote enterprise organize form and managing mechanism to rationalization; As the pillar of country economy, it has important effect on adjusting and upgrading industry structure; additionally enterprise group is the elite strength in developing Export-oriented economy, standing for international competing power of a country. It is because enterprise has these strategic functions, many countries are all actively growing enterprise group to increasing general strength of its country. But with enterprise group’s size expanding gradually, organize structure become more and more complicated and internal management in enterprise group become very difficult. The problem on financial control in enterprise group is a difficult problem on internal management, which puzzled many enterprise groups. But it is pity that there were not standard theories until now. So this thesis makes enterprise group as the research object with the parent company and subsidiary company aiming at obtaining an enterprise group control mode suitable to the situation in our country and choosing a concrete example to analyze, then reaching the final purpose. First of all, through drawing lessons from relevant ideas of group company control of both domestic and abroad to make out a thinking way for the group companies in our country; Secondly, to combine the actual conditions of financial control of the group companies in our country to analyze the existing problems and the solving methods; Finally, to explore some practical and suitable financial control methods for them. Based on this and with reference to some relevant economic and finance theories, then combining some practices of the group companies in our country and also under research to some problems, the author provides her own opinion and reaches the following two main conclusions: First, at the present stage in our country, the mode of financial control with relatively centralized power should be adopted; Second, the enterprise group of our country should construct a budge control mode, Finally, to prove them through some practiced examples. The author hopes that her research is helpful for the group companies in our country to improve their theories and practices of financial control. The way of enterprise group’s financial control can be used to all sorts of enterprise groups widely.
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