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论文编号：	7076
作者编号：	2220131037
上传时间：	2014/12/11 12:42:33
中文题目：	YT集团财务总监委派制管控模式研究
英文题目：	The research on CFO accreditation system of YT Group
指导老师：	李莉
中文关键字：	YT集团；财务总监委派制；管控模式
英文关键字：	YT Group;CFO Assignment;Administration module
中文摘要：	改革开放以来，改革开放以来，我国经济迅猛发展，也陆续产生了很多集团型企业。企业集团是一种经济联合体，目标是通过在成员企业之间有效配置资源、降低成本、抵御风险、增强竞争能力。每一个成员企业都是独立的法人主体，它们的所有制性质可能不同，也可能拥有各自不同的经营目标和发展战略，为了发挥企业集团各成员企业的凝聚力，集团的母公司作为集团的中枢需要引导并监督成员企业的经济活动，财务总监委派制就是实现这一目标的一种有效方式。本文通过以YT集团为案例，对YT公司的集团化管控进行了系统全面分析，对企业集团、集团化管控、财务总监委派制等理论进行了系统梳理回顾，在研究中发现，公司治理、内部控制、代理理论是影响集团化管控及财务总监委派制实施的重要因素，因此，将公司治理、内部控制及代理理论与集团化管控及财务总监委派制紧密结合，综合分析相互影响及相互作用。在此理论研究的基础上，根据研究成果提出了针对YT公司的财务总监委派制的思路与方案，提出“双线汇报单线任免双线考核双线奖惩”的管理模式，随后文章进一步分析阐述了实施方案的条件、路径、方法，从公司治理、内部控制、提升合理的方面评价了方案的实施效果；并总结了有效实施方案需要的制度、技术、激励等方面的保障。展望未来，随着集团企业的发展变化，集团化管控的要求和目标也不断发展变化。但是，财务体系始终是企业的中枢体系，作为财务体系中的核心人物——财务总监如何在集团企业的管控中发挥好作用始终是关键，而如何通过制度设计平衡好各层面利益，调动财务总监的积极性制度始终将是集团化管控研究的核心问题，对这个问题的研究也将不断指导实践，为我国企业集团的不断发展壮大提供支持。
英文摘要：	After decades of opening and reform, China emerge many group companies with surging economy. The aim of Group Company as an economic union is to relocate resources, reduce costs, resistance risks and increase competence between member companies. Each member company is an independent business corporation, they may have different ownership or development strategy and object. The mother company as the nerve center of the whole group should keep all the member companies’ cohesion and guide subsidiary companies business activities as well. CFO designation system is an effective way to relies this objective. This essay takes YT Group as research case, analysis the YT companies collectivized management process, review the group management, CFO assignment theories. The study shows the company internal control and management, delegate theory are key factors for group management and CFO assignment implementation. Thereby combine the company administration, internal control and agent theory and CFO assignment system, then work over the interaction and multi-effective between each factors is critical for group company development. This essay figure out effective ways and solutions for YT group CFO assignment procedure which is based on the preceding interaction research. The research outcome creates a DRSA-DARP (dual report-single appointment-dual assess /rewards and punishment). Management module. Then the essay describes the implement condition, method and roadmap. Evaluating the outcome of the program according to the aspects as company administration, internal control and reasonable promotion. Meanwhile conclude the requirement factors like technology, inspire system which are available for guarantee the resolution implementation. For the future group company development, it confront changeable management requirement and target, however, finance system is always the company’s nerve center. CFO as the core person of the finance system and how to play a key role in the enterprise administration and rebalance different stock holders’ benefit through system design, and how to let CFOs take their initiate and expertise is always a significant problem. The research on this issue will guide our business treatment and provide efficient support for China’s group companies’ development.
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