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论文编号：	775
作者编号：	2220060649
上传时间：	2008/6/24 11:08:58
中文题目：	对中国C保险集团财务管理模式变
英文题目：	To the management style of the
指导老师：	程新生
中文关键字：	财务管理模式，资源共享，集中管
英文关键字：	Finance management style Reso
中文摘要：	进入21世纪以来，中国保险市场发生了深刻的变化，保险企业集团迅速发展起来，保险企业完成了从单一企业组织形式向综合企业集团的转型，但转型只是集团化的第一步，转型以后企业面临着更大的挑战，就是整合经营，实施集团化管理，这也是实现集团化各种优势和效用的关键。 实施集团化管理，就必须强化集团公司的财务管理，确定财务管理在现代企业集团管理中的中心地位。但是，我国保险企业集团的财务管理，特别是实施集团化管理后对财务风险的控制仍处于有待进一步完善的阶段，存在一些迫切需要解决的问题，比如组建企业集团后，如何构建完善的保险企业集团化管理体制，设计和建立合适的财务管理模式，实施有效的集团化财务管理成为当务之急。 首先，本文以企业集团、集团化财务管理的相关理论为基础，通过对中国C保险集团财务管理模式变革过程的介绍，和不同阶段财务管理模式的特点及存在问题的分析，结合对现代保险企业的价值动因分析，建立中国C保险集团的集团化管理的价值构筑模型，探讨现代保险企业集团应如何实现集团化财务管理，提出应以改进财务管理模式和建设内部控制体系为两条途径。 然后，本文重点对如何改进财务管理模式进行论述，提出对中国C保险集团实施财务管理模式改造方案，应以实现资源共享和集中管理为前提，分步骤、分阶段的实施集团化财务管理模式的改造，实现区域化与集成化相结合的财务管理模式是适合中国保险市场和保险企业现状的管理模式之一，可以作为保险企业集团实现集团化财务管理的阶段性目标或者远期目标；在具体实施财务管理模式改造时，应该根据企业集团的战略发展目标，企业的内外部环境变化，采取稳健的改造方案，分步骤、分阶段的实施集团化财务管理模式的改造，以利于企业集团的平稳过渡，避免产生大起大落，影响企业集团的长远发展。 另外，通过大量实践证明，只有好的财务管理模式是不够的，必须建立起独立的内部审计与监督体系，明确内部审计与合规稽核的职能分工，对集团化管理过程实施有效监督，是保证集团化管理有效实施，发挥集团化财务管理功能的有效保证。
英文摘要：	After getting into the 21th century, China insurance market has been experiencing great changes. Insurance business enterprise group growth quickly, insurance business enterprise transformed from single organize type to multi-company group,but the transformation in organization is just the 1st step and the greater chanllenge of transformation is how to integrity business and engage in group management which is the key role to realize the advantages and effectiveness of group management. The implement group turn management, have to enhance the finance of group company management, assurance finance management in modern center position within management of the business enterprise group.But, our country insurance business enterprise the finance of the group management, especially implement the group control financial risk still after turn the management to be placed in to treat further perfect stage, existence some urgent problem that need to be solve, for example set how after set up the business enterprise group set up perfect insurance business enterprise group to turn management system, design and establishment accommodation of finance management style, implement valid of the group turn finance management to become urgent matter of the moment. First, this text with the business enterprise group, group turn finance management of related theories for foundation, pass to China the C insurance management style of the group finance change process of introduction, with dissimilarity the characteristics and existence problem of the management style of the stage finance of analysis, combine to the modern insurance business enterprise of value move because of analysis, establishment China C insurance the group of the group turn management of value construct model, study modern insurance business enterprise group what if realization the group turn finance management and put forward should with improvement finance management style and construction inner part control system for two path. Then, this text point rightness how improvement the finance management style carry on discuss and put forward to China C insurance group implement finance management style reformation project, should with realization resources share and centralized management for premise, cent step, cent stage of implement the group turn a finance management style of reformation, realization localization and integration turn to combine together of the finance management style be in keeping with China one of the management style of the insurance market and insurance business enterprise present condition, can Be insurance business enterprise group realization the group turn finance management of stage target perhaps long-term target;At concrete implement finance management style reformation, should according to the strategy of the business enterprise group development target, business enterprise of inside exterior environment variety, adopt steady of reformation project, cent step, cent stage of implement the group turn a finance management style of reformation, for the convenience of at the business enterprise group of steady transition, avoid creation fluctuate, influence business enterprise group of farsighted development. Moreover pass a great deal of practice certificate, the only good finance management style be not enough, have to establishment independence of inner part audit and direct system, explicit inner part audit with match the working talent of rules auditor division of labour, to the group turn management process implement valid direct, is assurance the group turn management valid implement, exertive the group turn finance management function of valid assurance.
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