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论文编号：	6486
作者编号：	2120112829
上传时间：	2014/6/11 16:21:16
中文题目：	SD影院投资有限公司集权式财务管理模式研究
英文题目：	The RESEARCH Of The Centralized Control Mode Of Financial Management Of The SD Cinema Investment
指导老师：	马连福
中文关键字：	SD影院投资 企业集团 集权 财务管理模式
英文关键字：	SD Cinema Investment ; Enterprise Group ;Centralized Control /;The mode of financial management
中文摘要：	现在集权式财务管理制度得到全球多数企业集团的采用。这种模式解决子公司、母公司或集团总部的信息不对称，加强对下属子公司的财务监管；利于企业集团的上市及资本运作。我国大多数大型企业集团也逐步开始采取集权时财务管理模式。随着我国市场经济的进一步发展，企业之间竞争加剧。企业为了追求其更长远的发展的动力，能够在市场中占领有利位置，制定并适合企业发展的财务管理模式也显得尤为重要。特别对于一些中型企业集团，经历了创业初期的高速发展后，原来的财务管理模式已经不适合现有企业规模的发展了。SD影院投资公司是一家中型企业集团，目前也面临缺乏有效财务管理模式的困境。如何让企业集团的财务管理模式适合集团规模的需要？结合SD公司的业务及组织结构特点，本文将目光转向集权式财务管理模式的分析与设计。为SD公司设计出符合集团规模需要的财务管理模式。文章第一部分，主要是对集权式财务管理理论进行梳理。什么是集权式财务管理模式？有哪些因素影响集权式财务管理模式的使用设计？集权式财务管理模式的主要内容是什么？其框架设计、保证措施及可能产生的利弊都有哪些？第二部分，在做了充分理论准备的基础上，细致讨论SD影院投资公司的业务特点，例如经营规范比经营效率更重要，现金流可以做较为准确的估计与预测，每月费用较为固定等特点，并认为这些特点使得该公司实施集权式财务管理模式具有可行性。第三部分，对SD影院投资公司财务管理、资金管理、内审及内控等方面进行分析，找出其中存在的若干问题。例如预算管理中预算编制仓促、控制不严、账务核算中帐套不统一、整个集团资金使用效率低下、融资成本居高不下、内控制度混乱且权威性不足等方面的问题。第四部分，针对公司财务管理中出现的若干问题，专门设计集权式财务管理模式给予解决。总体来说就是“两个中心，两个部门”，财务管理中心细化财务核算工作；资金管理中心归集各影城现金流入提高资金使用效率；审计部提高审计工作的独立性及重要性；内控部维护内控制度的权威性。
英文摘要：	Most of the world's large enterprise groups are now established a centralized financial management mode. The establishing purpose of this model is to resolve the problem of information asymmetry between the group and subsidiaries, strengthening financial supervision and the other is to facilitate the operation of the Capital Group. In China's large-scale Group Company, centralized financial management With the further development of China's market economy, increasing competition between enterprises, Driving Force for the development in the long run and occupying the good positions in the market urged the small and medium-sized enterprises to establish the suitable financial management mode quickly. Especially for medium-sized Enterprise Group, after experiencing the rapid development of the early, the original size of the financial management model is not suitable for an existing enterprise development.SD theater Investment Company is a mid-sized conglomerate, is also facing difficulties of the lack of effective financial management mode.How to make financial management mode of enterprise groups to group needs?With the SD company's business and organizational structure characteristics, this article turn on the analysis and design of centralized financial management mode. The first section of this article, mainly through centralization of financial management theory. The second section of this article, on the basis of the theory of making full preparations, detail discussed the operational features of SD cinema investment company, such as operating specifications more important than efficiency, cash flow can make more accurate estimates and projections, more fixed monthly cost.The third section of this article, analyze the problems during the SD theater investment company financial management, internal audit and internal control.For example, budget management and budgeting inn short, the control is not strict, in the assessment of accounts inconsistent set of books, the group's inefficient use of funds and so on.Part Four of this article, for a number of problems that arise in the financial management of the company, specifically designed to centralize the financial management model to solve. Overall it's an two centers, two departments .
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