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论文编号：	7183
作者编号：	2220132338
上传时间：	2015/5/29 14:46:08
中文题目：	JW公司集团财务管控模式研究
英文题目：	The research on financial management system of the JW Group
指导老师：	李莉
中文关键字：	集团企业；JW公司；管控理论；集团财务管控；管控模式
英文关键字：	enterprise group; JWCompany; control theory; the enterprise group financial control; control mode
中文摘要：	随着经济全球化的加快，行业竞争越来越激烈，使得集团企业成为了当今世界经济的主体和全球化经营的主要方式。随着我国经济的高速发展，产业结构日益优化，企业间收购、兼并以及重组等的发展不断壮大，也使得集团企业这种组织形式己经发展成为我国经济的重要支柱。 我国的企业集团一般都是在原行业管理部门及其下属的企业基础上，通过行政手段建立起来的，因此企业集团在管理上先天不足，企业集团财务管理的主体不够完整。因此，集团在配置财务权力的过程中，往往出现过度集权或者极端分权的弊端。部分集团企业现行的财务管理体系和财务管控模式，承袭了固有的模式，没有实质性的突破，依然具有很浓厚的行政管理的色彩。新型的、现代化的财务管理体系还没有在集团企业中推广开来。 JW集团是国内一家大型纺织机械生产公司，自改制以来该公司一直推行半松散型的资金集中管理模式。然而，这种财务管控模式在组织架构、监管、考核等方面存在不足，造成集团资金配置缺乏效率等问题。 本文从财务管控的相关理论出发，详细概括了管控理论、集团管控和集团财务管控等理论的含义，以及国内外研究现状。同时，以理论联系实际，将JW集团作为研究对象，分析了JW集团在财务管控的现状，对其中存在的问题中及其成因进行了归纳。在理论与实际的结合之下，提出了对该集团财务管控模式的改进方案、实施与保障等内容。
英文摘要：	With the economic globalization speeding up, competition in an industry becomes more intense, making the enterprise group become the main axis of the world economy and the main form of the management of globalization. With the rapid development of Chinese economy, the industrial structure has been optimized to a certain extent. Acquisitions, mergers and reorganization among enterprises have developed well. It makes the enterprise group develop into an important pillar of the economy of our country. Chinese enterprise groups are generally established by administrative means in foundation of primary industry management department and its subsidiaries. So there are many problems in the management of enterprise group. Therefore, in the process of allocation of financial power, extreme centralization or decentralization arises. Existing financial management system and financial control models in many enterprise groups continue inherent patterns, which have strong flavor of the administrative management, without any substantive breakthrough. New and modern financial management system has not been popularized in enterprise groups. The JW group is a large domestic textile machinery production company. It implements semi loose capital centralized management model since the reorganization of the company. However, this control model exists many problems in the organization, supervision, evaluation and so on. It causes difficulty in adjusting funds among subsidiaries and makes the allocation of resources inefficient. This article outlines control theory, the enterprise groups control theory and enterprise group financial control theory, and introduce the research status on these theories at home and abroad. At the same time, in order to contact the theory with the practice, we chose the JW group as the research object, and analyzed the present situation of its financial control model. We concluded existing problems and causes. Under the combination of theory and practice, this paper put forward the improvement scheme for the financial management and control model.
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