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论文编号：	5458
作者编号：	2220110273
上传时间：	2013/6/8 12:43:26
中文题目：	中国电信集团实行省公司财务集中管理的研究
英文题目：	A Research on Provincial Centralized Financial Management in China Telecom
指导老师：	王全喜
中文关键字：	企业集团，财务集中管理，财务管理模式
英文关键字：	Enterprise Group, Centralized Financial Management, Financial Management Model
中文摘要：	财务集中管理是国际大型企业的通行做法。我国中央企业为防范风险，提高运营效益，近年来也采取了财务集中的管理手段。中国电信集团在2009年收购CDMA网络和业务后，进入全业务运营时代，企业的外部环境和内部条件都发生了深刻的变化，为了在激烈的电信市场中谋求发展，有必要对财务管理进行优化，进行财务变革。近几年来中国电信集团不断在积极探索省级财务集中管理运作模式，分阶段逐步完成了省级财务集中管理在整个集团各省公司的实施应用，并取得了一定的成效。深入研究如何发挥省级集中核算平台的作用，探讨财务集中管理模式的后续发展对中国电信集团的做大、做强具有重要的现实意义，同时可以对其他大型企业集团在财务集中管理模式的选择及应用上提供参考。论文共分六部分。首先介绍论文研究的背景、目的和意义。其次通过对企业集团，财务控制等理论的介绍对财务集中管理进行理论研究，并介绍了企业集团财务集中管理的主要内容和功能，企业集团类型和财务集中管理模式选择的适用性；第三章通过对中国电信集团财务管理状况进行描述及分析，得出电信集团实行省级财务集中管理的必要性和可行性；第四章对中国电信集团省级财务集中管理模式的应用进行深入研究，分析了省级财务集中管理的涵义、设计原则和意义，重点对省级财务集中管理模式在组织架构、流程架构、财务系统的再造方面进行的具体设计进行了分析；第五章对省级财务集中管理模式的运行成效进行了研究分析，对实施过程中遇到的问题进行总结并提出对策，对后期财务集中管理的运行提出设想。最后对本文的研究主题进行总结，得出结论：省级财务集中管理模式是适合中国电信集团发展的财务管理模式。
英文摘要：	Centralized financial management is a common practice in the large international enterprises. To against risks and improve the efficiency of operation，national enterprises have also implemented centralized financial management in recent years. In 2009, China Telecom acquired the CDMA network and business from China Unicom and turned to be a full-service operation company in China’s telecommunications industry, there were profound changes in the external and internal environment of the enterprise. To survive in the fierce market competition, it’s necessary for China Telecom to optimize the financial management mode and to have financial innovation. In recent years, China Telecom continued to actively explore the provincial centralized financial management mode in stages throughout all its subsidiaries and branches, and achieved certain results. In-depth study on how to play a provincial central accounting platform, exploring the development of centralized financial management model is of great practical significance to China Telecom. And it can also provide valuable reference to those large enterprise groups in China on the choice of centralized financial management model. The thesis consists of six chapters. Firstly, it briefly introduces the background, objective and significance of the research. Secondly with a brief introduction on the theory of enterprise groups, financial management and financial control, theoretical research about centralized financial management of enterprise group is made, meanwhile it gives the main content and features of concentrated financial management and introduces the applicability on different type of enterprise group with different financial management model; In third chapter , it mainly brings the description and the analysis on the development and status of China Telecom’s financial governance, different status before and after provincial concentrated financial management mode implemented in the enterprise group are compared then it comes to the conclusion that it’s necessary for China Telecom to implement provincial concentrated financial management mode; Fourth chapter with in-depth research on the provincial centralized financial management mode of China Telecom, it analysis the meaning and design principles of the provincial centralized financial management mode, focus on organization structure, process schema and financial system of recycling aspects of specific design; Fifth chapter gives the analysis on the achievement and the effectiveness of the mode; at the same time it summarizes the issues on implementation of the process and provide solutions accordingly. Finally summarizing research on this topic, it comes to the conclusion that provincial centralized financial management model is suitable for the development of China Telecom on financial management.
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