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论文编号：	1996
作者编号：	2120072088
上传时间：	2009/12/17 14:12:13
中文题目：	国有集团企业财务管控方式研究
英文题目：	Study Of state-owned group financial management and control.
指导老师：	宗先臻
中文关键字：	集团企业　财务管控　国有集团　LX集团
英文关键字：	Group company　Financial management control research of Group State-owned Group LX Group
中文摘要：	随着经济全球化的发展，全球经济已经成为了一个交汇融通的大市场，全球企业间的竞争变得越来越激烈，行业也变得越来越集中。集团化企业和总部经济，在波澜壮阔的全球竞争环境下越发显示出显著的竞争优势。近年来，随着我国集团企业的发展，有关集团企业财务管理的研究在理论界和实务界广泛地开展起来了。集团型企业是市场经济发展到高级阶段的产物，为了增强管理水平，提高企业的竞争能力，集团企业呼唤新的管理方式，而作为管理核心的财务管控，其急切的程度也就会更高。如何能够在集团企业规模扩大、所属成员地域分散、且子公司所涉及的领域又不尽相同的情况下，正确、充分、高效地整合整个集团企业的财务信息，并通过快速、综合的整理和分析，得到面向整个集团企业的财务信息，以便使各个层面的使用者能够做出正确的决策;以及如何通过财务信息来实现对子公司财务活动的监控和规范等，这些都是集团企业发展中所面临的重要问题，我国国有集团企业在日益与世界潮流接轨的同时，也不可避免的面临上面提及的问题。 本文首先从集团企业的概念入手，对集团企业财务管控的内涵、影响因素以及方式进行了探讨，作为全文的理论基础。其次在根据集团企业财务管控理论研究的基础上特别着重分析了我国国有集团企业财务管控的现状及特色，分析了为什么现阶段不能采取国外跨国集团企业较流行的集权式财务管控模式，而是用相融型财务管控方式的依据，及在此管控方式下需要关注的重点，最后在案例中，结合LX集团公司财务管控目前存在的问题点，论述了LX集团公司如何根据自身的实际情况，强化集团公司财务管控的具体措施。
英文摘要：	With the development of economic globalization, the global economy has become a large interlaced market, global competition among enterprises has become more and more fierce, and the industry has become more and more concentrated. Group companies and headquarters economy, in the magnificent environment of global competition, increasingly show significant competitive advantage. Recently, with the development of enterprise groups in China, the financial management research in the theory community and the practitioners is extensively carried out. Group companies are the product during the market economy develops to an advanced stage in order to enhance the level of management, improve enterprise competitiveness, the Group's businesses call for a new management model but as a core of management, financial management control should be enhanced more urgently, How can correctly, fully and efficiently integrate the financial information throughout the groups and through the rapid and comprehensive collation and analysis obtain the whole financial information of the groups in order to enable the users of all levels to make the right decisions in the condition of the groups expanding and the member's geographical dispersion, and a the subsidiaries covering different areas; and how to achieve financial information to monitor the financial activities of the subsidiaries, which are the important issues that the groups must face during the development. In this paper, the concept of group companies from the start of the Group's corporate finance management and control of the content, impact factors, and discussed ways as a theoretical basis for the full paper, Second，in accordance with enterprise financial management and control groups on the basis of theoretical research with special emphasis on analysis of state-owned enterprise group financial management and control of the situation and characteristics analysis of why at this stage cannot take the foreign multinational conglomerates of the more popular of the centralized financial management and control model, but with blending-type financial management and control methods based on, and in this manner need to control the focus of attention. The final case, the combination of LX Group, the financial management and control point of the existing problems, discusses how the LX Group, the actual situation in accordance with their, with its own strategic goals, strengthen financial management and control group of specific measures.
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