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论文编号:4085 
作者编号:2220091946 
上传时间:2012/3/15 14:27:33 
中文题目:中国联合水泥集团公司治理研究 
英文题目:Research of Corporate Governance in China United Cement Group Co., Ltd 
指导老师:马连福 
中文关键字:中国联合水泥,公司治理 ,联合重组,治理机制  
英文关键字:China United Cement Group; Corporate Governance; Joint Restructuring; Governance Mechanism  
中文摘要:由于现代化企业的产权关系、企业自身性质、股份结构的多元化以及市场的要求,决定了公司治理的必要性和紧迫性。科学合理的设置组织原则,完善激励与约束机制,是有效的公司治理的重要措施。 中国联合水泥集团有限公司成立于1999年,在短短11年多的时间里,坚持以中国建材“善用资源、服务建设”的核心理念为指导,积极倡导“精细管理、创造绩效”的企业文化,以现代企业治理的管理模式,以联合协同共赢为目标,通过联合重组、技改、建设等发展方式,逐步成长为区域覆盖面广、技术国际领先、产能规模近8000万吨的大型水泥企业集团。本文在对公司治理相关理论进行梳理的基础上,介绍了中国联合水泥发展历程和经营概况,研究了中国联合水泥内外部战略环境和内外部治理环境,提出了中国联合水泥以“建立集团一体化公司治理机制”为出发点,介绍了集团三级管控体系设计的背景、设计的过程和主要内容体系,以及在“管控一体化,运营区域化”组织模式下的营销、采购、技术、财务等业务集中管理平台的治理机制。并得出以下结论: 1、企业集团公司治理是保持企业可持续发展的必要条件。2、由于中国联合水泥发展方式的特殊性,决定了集团公司必须进行管理整合。中国联合水泥治理重点内容应包括:公司管理框架治理、公司三级权责划分、公司组织机构治理、公司考核激励体系的建设和公司外部环境的治理等。3、中国联合水泥通过联合重组过程中,集团公司采取了一系列的管理整合,为集团公司的快速发展起到积极的推动作用。从公司治理理论和管控体系设计上,中国联合水泥的经验不但适应国内其他水泥行业的公司治理,从集团管控层级设计、权责划分、流程及制度建设、管理“六统一”等治理内容方面也能够为国内其他企业集团提供参考价值。4、中国联合水泥建立并完善了管理干部激励机制,对管理干部进行考评并与薪酬和晋级挂钩。此外,集团设计了员工工资晋级机制,为员工提供了职业晋级通道,提高普通员工工作积极性。5、根据公司战略和治理管控的要求,中国联合水泥统一了财务管理制度和人力资源管理的相关制度,并传承与发扬了中国建材文化优势,梳理并传播中国联合水泥企业文化核心价值体系。 
英文摘要:The property relations, nature and separated ownership of modernized enterprises and the demands of market make the corporate governance necessary and urgent. Setting reasonable organization principles, perfecting incentive and commitment mechanisms are efficient measures of corporate governance. China United Cement Group Co., Ltd (CUCC), which was established in 1999, adheres to "make the best use of resources, give serve to building" and actively promotes the culture of "expert-based management tool ensuring high quality products". Taking the synergistic combination as a win-win goal, with the governance and management mode of modernized enterprise, by ways like combination, technically improve and construction, CUCC has grown into a large cement group with wide coverage, leading technology and a size of 80 million tons production capacity in 11 years. Based on reviewing related theories of corporate governance, this thesis introduces the development history and operation state of CUCC, and proposes that CUCC should start from establishing corporate governance mechanism to unify the group. This thesis also brings in the 3-level control system and its design background, design process and main content. In addition, the governance mechanism which is under the organization mode of "unified control and regional operation" contains marketing, purchasing, technology and finance. It comes to a conclusion as follows: At first, corporate governance is one of the essential conditions which keep sustainable development of a CUCC. In addition, CUCC's special development pattern has determined that the group needs to commit management integration to push forward its rapid expansion. The main content of governance in CUCC should contain governance of management framework, 3-level authority, governance of the institutional framework, assessment and incentive system and the external environment governance. Thirdly, the group adopted serial management integration during the process of joint restructuring, which have actively pushed forward the rapid development of CUCC. As to the governance theories and internal control system design, CUCC has not only adapted the governance experience of the other cement industry, but also provide reference value to the other enterprise groups from many perspectives. Fourthly, CUCC has established and perfected management incentive mechanism, and linked the assessment with payment and promotion. Besides, the group has designed a mechanism for the employees to be promoted, which provides a channel for the common employees and increases their enthusiasm. At last, according to the requirement of strategy and governance, CUCC has unified the financial management and the human resource management regimes. By inheriting and developing the culture advantages of its parent company, CUCC has concluded and spreaded the core value system of its own culture.  
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