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论文编号：	322
作者编号：	052118
上传时间：	2007/12/31 22:09:02
中文题目：	我国企业集团财务公司模式研究
英文题目：	Research on Pattern of Finance
指导老师：	王全喜
中文关键字：	企业集团 财务公司 模式设计
英文关键字：	corporation group finance co
中文摘要：	随着经济的持续发展，我国企业的规模也越来越大，企业集团日益成为社会经济活动中的重要主体，但出于历史原因、改革等诸多因素的影响，我国企业集团财务管理的水平参差不齐，不容乐观，尚未形成较为成熟的模式，与国外大型企业集团相比，我国企业集团资金管理方法、控制手段和资金运营等方面都存在明显的差距和不足。当前，对有条件的企业集团实行资金集中管理是提高资金效率的重要途径，加强资金集中管理也己成为大多数企业集团的共识。 作为服务于集团成员企业的特殊的非银行金融机构—企业集团财务公司,对于加强集团资金集中管理、提高集团资金的使用效率、减少资本运作的成本、加强产业资本与金融资本的融合以及促进我国金融市场的发展和金融产品的创新都有着独特的作用。建立企业集团财务公司的模式逐渐得到了企业集团的认可和应用，配套的制度也在逐步完善，但不可否认从我国企业集团财务公司的发展来看，还不够成熟和完善，其相应的模式也有待改善。 因此，本文借助企业集团财务公司的相关理论进行研究。从我国企业集团财务公司发展的现状入手，借鉴对国外企业集团财务公司模式的研究，从中得到启示，并结合对我国企业集团财务公司的特点、作用及模式中存在的问题的分析探索适合我国企业集团财务公司未来发展的模式。我国企业集团财务公司依附于企业集团的特点决定了其在一段时期内“立足于企业集团，服务于企业集团”的定位是必须坚持的。同时，还要顺应财务公司的国际发展趋势不断进行业务创新，拓宽融资渠道，努力朝着特色产业化发展，并将产业金融机构和金融控股公司作为财务公司发展的长期战略目标，最终实现向“全能型”财务公司的过渡。最后，在以上分析的基础上，本文尝试为C集团设计未来成立财务公司的模式，为实际工作提供参考。C集团财务公司可以采取分三个阶段的模式，从财务公司的传统功能分阶段向信用服务及全能型发展。同时，C集团财务公司的模式应该是一个动态的过程，即财务公司的模式要随着金融和企业的发展不断创新。
英文摘要：	Along with the persistent development of the economy, our enterprise also has its scale expanding year by year. Nowadays, corporation group has become the principal part of social economic activities. However, due to influence of historical factor and reformation, etc, the finance management of our corporation group varies in quite different level, which demonstrates the management has not yet formed into a mature pattern. Comparing with the foreign large- scale corporation group, the funds management patterns, control means and funds operation of our corporation groups thus have apparent distance in catching up with the foreign corporation groups. Currently, for those powerful corporation groups, the fund-centralized management is the major way to promote the fund efficiency. It is also agreed by most of the corporation groups. As a non-banking financial institution serving for the enterprise, finance company has its distinctive function in many aspects, for instance, strengthening the fund centralized management, promoting the fund efficiency, saving cost of fund operation, reinforcing the fusion of industrial capital and financial capital, and encouraging the development of national financial market and innovation of financial products. The pattern of setting up finance company has already been agreed and applied by our corporation groups. The pattern’s relative system is also gradually perfecting. However, it is also the truth that the finance company pattern has not yet achieved the degree it desires, according to its development. Therefore, it needs further improvement on its pattern. This thesis is intended to carry out the study through the theory of corporation group finance companies. The status in quo would be the starting point of the research. Then through the study of patterns of foreign corporation group finance companies, the thesis would get revelation from their development. Then combining with the analysis revealed in the characteristics, functions and the problems of patterns of our corporation group finance companies, appropriate pattern would be explored and be applied to our corporation group finance companies. Considering about the characteristic of our corporation group finance company is also very distinctive with its leeching on to the corporation group. Take the previous analysis as the foundation, the thesis stakes out the choice for future pattern of our corporation group finance company. The feature of leeching on to the corporation group determines it should stick to its orientation of “establishing in corporation group, and serving for corporation group”. At the same time, it should also agree to the international development. Therefore, innovation should be done to open up new financing channel and to develop distinctive industry. The long-term tactic aim for finance company is to form industrial finance institution and financial holding company. The final target is to realize its transition to “universal” finance company. Finally, upon the previous analysis, this thesis will take C corporation group as the example, trying to design the pattern for its finance company. Thus, it could provide the reference for practical usage. The three-phase development plan demonstrates its promotion from traditional function to credit service and finally universal finance company. It also requires the pattern to be dynamic, the pattern of finance company should always make innovation along with the development of finance and enterprise.
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