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| 论文编号： | 2223 | |
| 作者编号： | 041907 | |
| 上传时间： | 2010/5/26 10:37:40 | |
| 中文题目： | 我国企业集团财务控制研究 | |
| 英文题目： | enterprise group financial control control mechanism | |
| 指导老师： | 王全喜 | |
| 中文关键字： | 企业集团 财务控制 控制机制 | |
| 英文关键字： | enterprise group financial control control mechanism | |
| 中文摘要： | 随着市场经济的发展，企业集团成为现代企业的重要组织形式，企业集团化程度也成为市场经济是否发达的重要标志之一。我国的企业集团起步较晚，竞争力较弱。虽然近几年发展迅速，并随着经济体制的改革逐步向规范化管理过渡，但由于人们的行为未能从根本上突破传统计划经济的影响，致使在集团的发展过程中，各种问题与矛盾日益凸现，阻碍着集团化企业的进步。 有效的财务控制是关乎企业集团成败的关键。母公司只有对成员企业施以强有力的财务控制，才能从集团整体上形成资源配置整合的优势。良好的财务控制有助于集团内部实施科学管理，促进战略目标的实现。因此，如何改进我国企业集团财务控制越来越被人们关注，对这一问题的研究具有重要的现实意义。 文章采用规范研究的方法，进行层层递进的分析。在论述了我国企业集团财务控制现状的基础上，以企业集团本质为切入点，从财务控制的主体、目标、客体、方式和环境五个方面论述企业集团财务控制的特殊性，并探讨了体现这些特殊性的财务控制模式，认为企业集团在选择所需要的财务控制模式时，要根据自身特征，综合加以考虑。同时，文章结合我国企业集团的具体情况，探讨了几种有代表性的财务控制机制，力图研究在新的市场形势下，我国企业集团更应关注的管理方法。 | |
| 英文摘要： | As the development of market economy, enterprise group is a very important form of organization. Degree of enterprise group is an important mark of the economy development. In China, enterprise group started late and not very competitive. Although enterprise group has improved a lot in China, we have encountered many problems in the process. The key factor that makes the success is the effective financial control. The group can benefit from the advantage of conformity only by the effective financial control from the parent company. Effective financial control could help with the internal management and the achievement of the strategic goal. Thus, it is rather practical to do the research on how to improve the group financial control. This thesis adopts the standardization methodology to do the further analysis. This document mainly states the particularity of group financial control from five aspects: main body, objective, object, method, and environment. The research is based on the current situation of group financial control in China and discussed the particularity of the mode of financial control. Meanwhile, this thesis tried to do the research on several representative enterprise group financial control mechanism under the new economic environment which might attract the attention of the companies. | |
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