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论文编号：	783
作者编号：	2220060661
上传时间：	2008/6/24 14:41:18
中文题目：	开滦集团财务治理战略研究
英文题目：	Research on financial governan
指导老师：	周晓苏教授
中文关键字：	企业集团 财务治理 财务战略
英文关键字：	enterprise group financial go
中文摘要：	本文以开滦集团为研究对象，运用现代企业财务管理理论，通过对其财务治理战略外部环境和内部环境的深入分析和研究，应用定性分析的方法，对开滦集团财务治理现状进行了客观的评估，并在此基础上构建了开滦集团财务治理战略方案，提出了开滦集团财务治理战略的总体思路：构建集团多元化财务治理模式，建立集团财务管控体系，实现效率提升与风险控制的有机统一。 本文阐述了开滦集团财务治理战略的设计原则、总体目标、总体思路，建议分公司和全资子公司采用集权型财务治理模式，控股子公司、合营公司采用集权型或平衡型财务治理模式，参股公司采用分权型财务治理模式，并对开滦集团的财权配置，包括集团母公司对分子公司的财务人员管控权、资金管控权、融资管控权、投资决策权、内部财会制度统一规范权、预算管控权等方面进行了详细论述。最后，本文对开滦集团财务治理战略的实施进度、责任与考核、评价与调整提出了建设性意见。 本文的中心思想是：财务治理战略主要是从财务管控的角度研究如何支撑企业发展战略，在战略的层次研究企业集团财权的配置和财务关系的协调。本文所指财务治理不涉及集团母公司法人治理结构层面的财权分配问题，主要研究集团母公司与分子公司之间财权的配置和财务关系的协调。 本文的创作思路是：按照开展财务战略活动的基本流程，即环境分析——现状评估——目标定位——战略制定——战略实施的基本思路，研究企业集团财务治理战略活动。 本文的创新点：一是把财务治理放到财务战略层面研究，为建立健全现代企业集团的财务管理制度进行了理论联系实际的探索；二是以有“中国近代工业源头”之称的开滦集团为研究对象，开国内煤炭企业之先河，为投资主体日益复杂、处于转型中的国有大型煤炭企业促进煤炭工业健康发展，提供了可借鉴的研究成果；三是为非煤行业的企业集团进行财务治理和财务战略研究，提供了可借鉴的研究成果。
英文摘要：	This paper takes Kailuan Group as study object, analyzing and studying its strategic external and internal environment of finance in depth by using modern cutting edge theories of enterprise financial governance. Meanwhile, by applying quality analysis method, evaluating Kailuan Group’s financial governance, and forming the strategic scheme of Kailuan Group’s financial governance. Then, the author points out the overall outline of Kailuan Group’s financial governance as the following:To build a multi-model for Group finance governance, to set a managing and controlling system, then to realize unify of efficient rising and risk controlling. This paper demonstrates the designed principle, overall target, overall plan of Kailuan Group’s financial governance etc. At the same time, the author suggests that sub-companies and whole invested subsidiary companies should adopt centralization of state power governance model, and shareholding sub-companies, joint-business companies should adopt balanced or centralization finance governance model; share companies should adopt distributed power governance model. Then, the author gives a specific discussion on Kailuan Group’s financial power which including managing and controlling power of financial personnel, capital, financing and budget, and decisive power of investment; regulatory power of internal accounting system. Finally, this paper puts forward some constructive suggestion on implementation process, responsibilities and measurement and evaluation and adjustment of Kailuan Group’s financial governance strategy. The main issue of this paper is the financial governance strategy focuses on how to support their business development strategy from the prospective of financial management and control, and the coordination between the provisioning of corporate financial power and accounting relations at strategic level. The financial governance referred here in this paper doesn’t cover the financial power distribution of the legal person governance structure of the parent company; instead it focuses on the coordination between the provisioning of financial power and accounting relations. The thinking trajectory of the paper is according to the basic process of the financial strategic activities, like analysis of environment ---- evaluation of current situation ---- position of target ---- framing the strategy ---- implementing the strategy, to study the Group’s strategic activities of financial governance. The inaugurate point of this paper is studying financial governance on the strategic level. To explore a way to build a sound modern financial management system of the enterprise group; secondly, take the “source of China’s coal industry” – Kailuan Group as study object, which is a new area we study, is providing a valuable reference, for those more and more complex investing entities, these state-owned, large-scale coal enterprises, who are struggling in transition. This paper gives these enterprises a reference on how to keep the coal industry healthy development in the severer market competition. Thirdly, for those non-coal industry enterprise groups, to do the strategic study of group’s financial governance, it is also using for reference
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