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论文编号：	4418
作者编号：	2220100519
上传时间：	2012/6/8 14:38:24
中文题目：	钢铁企业集团财务集中管控模式研究-以TPCO企业集团为例
英文题目：	Iron and steel enterprise group financial centralized management mode research-take the TPCO group as an example
指导老师：	黄菊珊
中文关键字：	钢铁行业;企业集团;集中;财务管控模式
英文关键字：	Iron and steel industry;Enterprise group;Concentration;Financial control mode
中文摘要：	在激烈的市场竞争环境下，企业集团是企业发展壮大的必然趋势。企业集团的发展在很大程度上取决于企业管理水平，而财务管控又是企业管理的核心。随着企业集团组织结构的日益复杂，财务管控成为企业集团发展过程中需要面对的挑战。选择何种财务管控模式是企业管理者首要考虑的问题，财务管控模式主要分为集权型、分权型、混合型三种模式，在实际的管理工作中，没有绝对的集权和分权，混合型由于难以把握集权和分权的度运行效果也不理想，传统的财务管控模式越来越无法满足企业集团的管理需求。随着计算机信息系统在财务管控上的逐步应用，强化管理和增加监督力度的财务集中管控模式在理论界应运而生，有效的改善了企业集团在财务管控中存在的“一收就死，一放就乱”的问题。钢铁企业集团由于其在我国经济建设中发挥着重要的作用，国家钢铁产业发展规划指出要通过兼并、重组方式组建大型钢铁企业集团，提高我国钢铁企业集团在国际市场中的竞争力，逐步使我国从钢铁大国转变为钢铁强国。由于其行业的特殊性，钢铁企业集团多以国有企业为主，现代企业管理制度还没有完善，管理中还带有浓厚的行政色彩，集团与子公司管理松散，存在各自为政现象。随着钢铁企业集团自身不断发展，大型钢铁集团不断重组、整合。传统的财务管控模式和运作方式难以适应市场和经济的发展需求，成为阻碍企业集团发展的瓶颈，寻求适合钢铁企业集团发展的财务管控模式成为当前钢铁企业集团要解决主要问题。本文通过分析钢铁企业集团的发展历程、行业特点、在财务管控中存在的主要问题，比较各种财务管控模式，结合钢铁企业集团自身的特点总结出现阶段适宜选择财务集中管控模式。同时针对该模式提出了构建思路，从企业集团组织架构的完善、制度流程的规范、信息化平台的构建及关键措施的执行等多个维度构架财务集中管控模式。以TPCO企业集团为例，具体论述了如何构建财务集中管控模式以及在实施该财务管控模式中遇到的问题，希望对其它钢铁企业集团财务管控提供借鉴意义。
英文摘要：	In the fierce market competition environment, enterprise development and expansion of enterprises is an inevitable trend. Development of the enterprise depends largely on the level of enterprise management, and financial control is the core of enterprise management. Along with the increasingly complex organizational structure, financial control becomes the enterprise development process need to face the challenges. The choice of financial management mode of enterprise managers priority, financial control mode is mainly divided into centralized, decentralized type, mixed type of three kinds of mode, in practical management work, there is no absolute centralization and decentralization, hybrid because it is difficult to grasp the degree of centralization and decentralization in running effect is not ideal, traditional financial control mode has become increasingly unable to meet the enterprise management needs. With the development of computer information system in the financial management of applied gradually, strengthen management and increased supervision of financial centralized management mode in academic emerge as the times require, effectively improve the enterprises in the financial management in the presence of" close to die, put random problem. Iron and steel enterprise group because of its in China's economic development plays an important role, national steel industry development planning that should pass annex, recombination to form a large-scale steel enterprise groups, improve our country steely industry the competition ability in the international market, and gradually make our country from big country of iron and steel to steely powerful nation. Due to the special nature of the industry, iron and steel enterprises in state owned enterprises, the modern enterprise management system is not perfect, the management of administrative color with strong, group and subsidiary loose management act of one's own free will, there is the phenomenon of. Along with the iron and steel enterprise own development, large iron and steel group recombines ceaselessly, integration. The traditional financial management mode and operation mode is difficult to adapt to the market and economy development, become the bottleneck of the development of enterprise groups, to seek suitable for iron and steel enterprise group financial control mode has become the development of the iron and steel enterprises should solve main problems. Through the analysis of iron and steel enterprise group's development course, industry characteristics, in financial control problems, comparison of various financial control mode, combined with the iron and steel enterprise own characteristic summarize the emerging stage suitable financial centralized management and control mode. At the same time, the model put forward compose to build train of thought, from the enterprise organization reform, system specification, information platform construction and key measures for the implementation of such aspects of financial centralized management mode framework. Taking TPCO group as an example discusses how to construct financial centralized management model and the implementation of the financial management problems, we hope to other iron and steel enterprise group financial management to provide reference.
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