联系我们

论文查询结果	返回搜索

论文编号：	6911
作者编号：	2120122907
上传时间：	2014/12/8 12:37:12
中文题目：	我国企业集团财务管控研究-以LH集团为例
英文题目：	Research on financial management and control of enterprise group in our country
指导老师：	张晓农
中文关键字：	企业集团；公司治理；集团管控模式；财务管控；集团财务管控模式
英文关键字：	enterprise groups；Corporate Governance；Group management and control model；financial management and control；Group''''s financial management and control model
中文摘要：	伴随着我国改革开放的不断深化, 企业集团作为一种企业组织形式得到了飞速的发展，逐渐变为我国经济的重要支柱，成为坚实力量。企业集团的发展如何也折射出一个国家的国际地位及竞争力，从某种意义上代表着一个国家的企业发展形象。培育和发展出一大批具备国际竞争力的企业集团也必然成为我国经济发展的一项重要战略。正是有了这种战略,发展并不断壮大一批企业集团以提升我国的综合国力就势在必行。企业集团是伴随着我国市场经济制度的逐渐完善和市场经济的飞速发展而不断扩张并形成的，是一种较为普遍的企业组织形式，它已经不仅仅是单纯的经济组织，而是由多个经济组织组成的群体，它既是市场经济中的基本组织的形式，也是市场经济中非常重要的经济组织之一。企业集团管控作为我国企业集团发展之基础，成为引导整个企业集团有序、良好、健康发展的保证。相比国外，我国企业集团起步较晚，发展的时间也较为短暂。伴随着我国改革开放的不断深化，国家也出台了大量扶持企业集团发展的政策方针，在政府的关心指导下，企业自身的努力下，一大批企业集团快速的成长并发展起来。但是，我国企业集团旳发展也存在很多现实的不足，最为主要的问题是缺乏集团经营经验、组织结构不合理、管控方式不成熟等。而企业集团管控中，财务管控最为重要，也渐渐成为每个企业集团最为关注的焦点之一。财务管控作为对企业集团的一种价值形式的综合性管理，在企业集团的整个战略发展和价值创造的过程中扮演着非常举足轻重的角色，完善的财务管控可以为企业集团提供重要的决策支持和关键的财务信息，同时也帮助企业集团建立较为科学的管理制度、实现竞争优势进而达成集团战略目标。因此，企业集团财务管控己经成为保证我国企业集团健康发展的重要环节。从国内企业集团发展的实践也可看出，企业集团财务管控的好坏关系着企业集团能否健康发展和持续经营。因此，企业集团非常需要加强财务管控能力，企业集团财务管控也成为理论界研究的焦点。正是基于这样的背景, 本文结合企业集团财务管控的相关理论以及LH集团的财务管控的现状问题提出研究，并为LH集团现有问题提出完善优化建议。当代社会，在我国社会主义市场经济运行过程中，企业集团发挥着重要的作用。企业集团的生存和发展既关系到企业的切身利益，也关系到国家的经济发展和在国际上的影响力。只有加强集团管控，才可以有效的提高企业集团的效益水平，并同时推动着社会经济的快速发展，实现社会资源的整合重组、优化配置。而企业集团的财务管控又是集团管控的重中之重，属于核心内容，企业集团只有实施合理科学的财务管控，才能提高管理效益。怎样有效的利用集团范围资金、怎样制定合理的财务预算、怎样做好科学的投资融资决策、怎样做好集团财务绩效考核、怎样降低企业集团的财务风险以及怎样最大限度地发挥财务监督效力等等都将关系企业集团的管理水平和效益水平。因此，研究企业集团的财务管控具有非常重大的意义。同时,本文将LH集团的财务管控活动与企业集团的财务管控理论相结合，理论结合实践, 在理论的指导下，阐述LH集团公司财务控制的现状，找出存在的问题，并提出LH集团公司财务管控优化完善的建议。通过对这个典型案例的分析，为那些类似情况的企业集团提供借鉴经验。因此，也具有一定的实践意义。企业集团作为现如今社会一种常见的企业组织形式，在我国市场经济发展过程中发挥着越来越重要的作用。企业集团自身的发展情况要看企业集团的管控如何，而企业集团管控的关键又是财务管控。企业集团在市场中取得快速发展，但是有的企业集团内部管控却未跟上节奏，随着时间的推移，企业集团的不断发展，内部管控问题将日益突出，在内部管控中，最为关键的又是集团财务管控问题。因此本文希望通过企业集团财务管控的理论及目前财务管控存在的问题，在结合LH集团案例研究的基础上，为企业集团财务管控理论和实践研究提供一些参考。对于LH集团公司而言，多元化经营带来的规模日益庞大，想要持续健康发展就必须要重视和加强财务管控，提升财务管控水平。本文也希望为LH解决所存在的问题，提出保障措施。本文从企业集团财务管控的研究综述和相关理论基础出发，阐述了企业集团财务管控的模式特征及方式，并在此基础之上，通过案例LH集团财务管控环境的描述，详细分析了LH集团财务管控中存在的问题，最后提出了LH集团财务管控的改进对策。论文共分为七章: 第一章导论，概要性阐述论文的研究背景、研究目的和意义、研究方法和思路。第二章相关理论与文献综述，主要对委托代理理论、公司治理理论和内部控制理论三个理论基础进行回顾，以及对相关文献进行综述。第三章企业集团的财务管控特征和模式分析，阐述了企业集团的概念和特征，企业集团管控模式，企业集团财务管控的内涵、特征、目标和原则，企业集团财务管控模式的分类、核心内容、选择和影响的因素等分析，以及企业集团财务管控主要内容等相关理论。第四章案例铺垫，介绍LH企业集团财务管控环境，包括企业简介、治理组织架构、集团公司定位和财务管控目标、以及管控模式的变迁。第五章LH企业集团的管控现状及问题分析，主要对LH集团的财务管控模式和财务制度、组织机构和人员管理、财务风险和考核激励机制、财务监控和预算管理、资金管理和投融资管理等方面进行现状和问题分析。第六章LH企业集团财务管控改进对策。针对LH集团存在的问题，致力于为LH集团打造财务管控体系，提出了改变财务管控模式、实行会计集中核算、完善财务制度和组织治理建设、加强财务人员控制和财务风险防范、建立科学的业绩考核体系、加强财务监控体系建设和内部审计、优化预算管理、实行资金集中管理逐步过度到财务公司管理模式、加强投资管理优化融资行为等改进对策建议方案。第七章研究结论与展望，对本文研究总结结论以及不足和未来研究展望。
英文摘要：	Along with the continuous deepening of China's reform and opening up, the enterprise group as a form of business organization has been rapid development, and gradually become an important pillar of our economy, has become the solid strength. The development of the enterprise group to also reflect the international position and competitiveness of a country, from a certain meaning, represents the image of a state enterprise development. The cultivation and development of a large number of internationally competitive conglomerates will become an important strategy for China's economic development. It is this strategy, development and expansion of a number of enterprise groups to enhance the comprehensive national strength of our country is imperative. The enterprise group is accompanied by the rapid development of China's market economic system and gradually improve the market economy and continuous expansion and formation, is a common form of business organization, it is not merely economic organization, it is composed of a plurality of economic organization of the group, it is the basic organization form in the market economy also, one of the very important economic organization. Enterprise group control as the basis for the development of enterprise groups in China, has become the whole enterprise, good guide the orderly, healthy development of guarantee. Compared with the foreign countries, enterprise groups in China started late, development time is relatively short. Along with the continuous deepening of China's reform and opening up, the country also introduced a number of supporting the development of the group policy, in the government's care under the guidance of the enterprise's own efforts, a large number of enterprise group's rapid growth and development. However, there are some deficiencies in many of the reality of our country enterprise development, the most major problem is the lack of group management experience, irrational structure, control methods is not mature. The enterprise group control, financial control is the most important, has gradually become the focus of attention of the most each enterprise. Financial control of enterprise group as a form of value of comprehensive management, plays a role in the process of creating enterprise groups play a decisive role of the whole strategy development and value, perfect financial control can provide important decision support and key financial information for the enterprise group, but also help enterprise group to establish a more scientific management system, implementation the competitive advantage and then reached the group strategic objectives. Therefore, the enterprise group financial control has become an important link to ensure the healthy development of enterprise groups in china. From the practice of Chinese enterprise group development also can be seen, the enterprise group financial management and control the quality of the relationship between the healthy development and sustainable management of enterprise group. Therefore, need to strengthen the capacity of management and control of enterprise group is the financial, enterprise group financial control has become the focus of research in theoretical circles. It is based on this background, this paper combines the theory of enterprise group financial control and the status quo of the problem of LH group's financial control present research, and puts forward some improvement suggestions for the existing problems of LH group optimization. In contemporary society, the socialist market economy of our country in the process of operation, the enterprise group plays an important role. Enterprise's survival and development is not only related to the vital interests of the enterprise, but also related to national economic development and the influence in the world. Only strengthen the group control, can effectively improve the efficiency level of enterprise group, and promote the rapid development of social economy, optimize the allocation of social resources, the realization of integration and reorganization. And the financial control is the top priority of group control, which belongs to the core content, only the implementation of scientific enterprise group financial control, to improve management efficiency. How effective use of funds, the group how to formulate a reasonable financial budget, how to do a good job of investment and financing decision scientific, how to do, how to reduce the group's financial performance evaluation of enterprise group financial risk and how to maximize the effectiveness of financial supervision and so on are the relationship of enterprise group's management level and benefit level. Therefore, it has very important meaning to study the enterprise group financial control. At the same time, the financial management activities and group LH group's financial control theory are combined, the combination of theory and practice, under the guidance of the theory, elaborated the present situation of financial control of LH group company, find out the existing problems, and puts forward the LH group company financial control optimization suggestions for improving. Through the analysis of the typical cases, to provide reference for those similar situation in the enterprise group. Therefore, also has a certain practical significance. Nowadays the social enterprise group as a common form of business organization, plays a more and more important role in the process of development of market economy in china. The development situation of enterprise group itself depends on how the enterprise group management, and the key enterprise group control and financial control. Enterprise group has made rapid development in the market, but some enterprise internal control did not keep up with the pace, with the passage of time, the constant development of the enterprise group, internal control problems will become increasingly prominent, in internal control, the most critical is the group's financial control problems. Therefore this paper hope that through the enterprise group financial control theory and the present problems existing in the financial management and control, based on the case study of LH group, and provide some reference for the enterprise group financial management theory and practice research. For the LH group of companies, diversification bring increasingly large scale, to the sustained and healthy development must attach importance to and strengthen financial management, improve financial management level. This paper also hope for LH to solve the problems, puts forward some measures to protect. This article from the enterprise group financial control research and related theory basis, expounds the characteristics and methods of enterprise group financial control mode, and on this basis, through the case of LH group financial control environment description, a detailed analysis of the deposit in the LH group's financial management problems in, and finally put forward countermeasures to improve the financial control of LH group.Paper is divided into seven chapters: The first chapter introduction, a summary of the elaborate research background, purpose and significance of research methods and ideas. The second chapter theory and literature review, mainly on the principal-agent theory, the theory of corporate governance and internal control review of the theoretical basis of the three theories, as well as a review of the relevant literature. Chapter III Enterprise Group's financial management and control features, and pattern analysis, explains the concept and characteristics of enterprise groups, business groups control mode, the connotation of enterprise group financial management and control, characteristics, classification objectives and principles, enterprise group financial management and control model, the core content analyze the factors affecting choice and so on, as well as business groups such as the main content of financial management and control theory. Chapter IV Case bedding, introduced LH enterprise group financial management and control environment, including corporate profiles, management organizational structure, the company positioning and financial control objectives and control mode changes. Chapter V LH enterprise groups control current situation and problem analysis, mainly on the LH Group's financial management and control model and the financial system, organization and personnel management, financial risk and assessment incentives, financial control and budget management, fund management and investment management and other aspects of the current situation and problem analysis. Chapter VI LH enterprise groups to improve financial management and control countermeasures. For LH Group problems is committed to LH Group to create the financial management and control system is proposed to change the financial management and control model, the establishment of centralized accounting, improve financial systems and organizational governance, and strengthening the financial staff control and financial risk prevention, establish a scientific achievements evaluation system, strengthen financial control and internal audit system construction, optimizing budget management, centralized management of funds to implement the gradual transition to the finance company management, increase investment and financing behavior management optimization suggestions to improve the program. Chapter VII Conclusions and Prospects, summarizes the conclusions of this study and future research prospects and inadequate.
查看全文：	预览  下载(下载需要进行登录)