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论文编号：	4431
作者编号：	2220100547
上传时间：	2012/6/8 18:37:15
中文题目：	Y集团公司财务管控模式优化研究
英文题目：	The Optimization Study on Financial Management and Control Mode of Y Corporation
指导老师：	刘志远
中文关键字：	集团公司; 财务管控模式; 优化
英文关键字：	Corporation;Financial management and control mode;Optimization
中文摘要：	随着我国经济的持续发展以及加入WTO，企业间的竞争日益加剧。Y集团公司作为国有大型玻璃企业的代表，虽然取得过辉煌的成绩，但由于受传统体制的长期影响,公司在与近些年出现的民营及民营控股企业、外资及外资控股玻璃企业竞争中，明显处于劣势。为增强企业活力，提升核心竞争力，市政府积极参与企业改制，引入国内某著名投资基金入股Y集团公司。随着战略投资者的进入，公司要依据自己的目标、资源、环境及市场定位，重新制定集团发展战略，并要站在集团战略发展高度，构建集团公司新的财务管控模式，使得集团财务管控与集团战略发展相互协调，相互促进，从根本上突破制约企业发展的“瓶颈”。本文在认真查阅、学习国内外财务管控理论的基础上，尝试在Y集团公司内部构建符合企业自身特色的财务管控模式，并提出包括调整组织架构、流程整合、资源分配、控制体系建设在内的逐步实施方案，构建了财务指标和非财务指标结合的评价体系。通过本论文的研究，提出资源型企业如何根据自身特点，建立财务管控模式的一种方法，在具体实施过程中应该采取哪些措施。只有解决了这些问题，企业在财务管控过程中才能目标明确，并为企业长期的生存和发展做出贡献。希望本文提出的对策建议，可以为Y集团公司有效的经营管理和科学的财务管理，提供重要的理论依据，同时也为其他玻璃企业的发展提供借鉴。
英文摘要：	With the sustained economic development of our country' and the accession to the WTO, the competition among enterprises is increasing. Although it has made brilliant achievements, the Y Corporation, as a representative of a large-scale State-owned glass-manufacturing business, was obviously left at disadvantaged state in the competition with the newly-appeared private-run and private-holding companies, foreign-run and foreign-holding glass business due to the long-term effects of the traditional system. To enhance the vitality of enterprises and strengthen the core competitiveness, the city government actively involved in the corporate restructuring and the attracting of funds from a domestic well-known investment fund firm into the share of Y Corporation. With the introduction of strategic investor, the company shall re-plan its development strategy on the basis of fully considering its goal, resources, environment and market positioning, as well as shall constitute new financial management and control mode based on the standpoint of corporation’s strategic development, so as to make the latter achieving a coordinated and promoted progress together with the strategic development of the corporation, and fundamentally break through the "bottleneck" blocking the development of the company. On the basis of consulting and studying a number of domestic and international materials on financial management and control theories, this paper has tried to establish financial management and control mode inside the corporation with its own characteristics by setting focus on building financial management and control mode. It has also put forward the plan including how to adjust the organizational structure, flowing integration, resources allocation, construction of control system, etc. for implementing step by step, as well as has constituted assessment system combining the financial indicators and non-financial indicators. This paper has also dealt with the issues of how to establish financial management and control mode as a method according to the characteristics of the resource-typed enterprise, and which measures should be implemented in the practice. Only by solving these issues, can the enterprise ascertain its goal in the process of management and controlling of financial affairs and can the company achieve long term survival and progress. At last, I hope the proposal on countermeasure presented in this paper could supply important theoretical basis for carrying out effective operation, management and scientific financial management, as well as provide reference for the development of other glass companies.
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