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论文编号：	8102
作者编号：	2220131016
上传时间：	2015/12/22 11:12:45
中文题目：	ZTJ企业集团财务控制研究
英文题目：	Research on the FinancialControls of Enterprise Group: Case Analysis of ZTJ Enterprise Group
指导老师：	李莉
中文关键字：	关键词：ZTJ集团；集团财务控制；预算管理；资金运营
英文关键字：	Key Words:ZTJ Enterprise group;Groupfinancial control; Budget management; Monetary operation
中文摘要：	随着经济的不断发展和社会的不断进步，企业集团这一经济形式出现了，它由多个存在资本联结关系的企业共同组成，它的出现适应了市场经济发展的要求。纵观我国当下的经济状况，众企业集团拥有良好的发展机遇和前景，已经在我国的经济体系中占有越来越大范围的比重。但是不得不注意的问题是，企业集团的组织结构不断复杂化，使其财务控制问题不断突出，这一点也成为企业集团扩张的一个最大障碍。因此，对于我国众企业集团的发展壮大过程中进行财务控制问题的研究是非常重要的。本文从国内外财务控制及企业集团的基本理论和实践入手，以国内建筑业的领军企业ZTJ企业集团为例，分析其在财务控制方面的现状和问题，认为其在财务控制方面存在的问题主要在于全面预算控制不完善、公司治理结构形式化、资金运营效率不高以及财务委派人员考核模式不当等等。在此基础之上对ZTJ企业集团可以采取的财务控制优化方案设计思路及原则进行规范，根据我国具体国情及ZTJ企业集团的企业特点提出了企业集团应该从完善企业集团治理结构、合理制定决策机制、健全全面预算管理体系、制定科学有效的财务人员考核机制、完善信息化条件下的资金运行控制以及优化会计核算体系等方面来优化对企业集团的财务控制。根据上述的方案和建筑行业的特点，又提出了采取优化方案时的保障措施，对于整个企业集团的发展具有重大实践意义。要选择符合实际状况和建筑特点的措施方案，与此同时还需要可靠的保障措施确保方案的正常运行。对于整个ZTJ企业集团，保障财务控制的优化方案主要包括巩固财务控制的实施基础、加强各级财务控制主体的培训、增强财务控制相关软件开发力度以及规范企业集团内部审计等。本文的研究具有重要的理论和现实意义，不但可以丰富集团财务控制的相关理论与研究，同时也为完善的建筑企业财务控制体系提供新思路，为企业集团化发展提供一个能够具体操作、可行性较强的政策建议。
英文摘要：	With the continuous development of economy and the progress of the society, the economic form of the enterprise group, it is composed of multiple capital connection between enterprise together, it appeared to meet the needs of the market economy development. Throughout the current economic situation in our country, the development of the enterprise group with good opportunities and prospects, has been in the economic system of our country occupies more and more large proportion. But have to pay attention to the problem is that the enterprise group organization structure complicated, make its financial control problem is outstanding, it is also become one of the biggest barriers of expansion of enterprise group. So, for our country the development of the enterprise group financial control problems in the process of the research is very important. This article from the domestic and foreign financial control and the basic theory and practice of enterprise group, in the domestic construction industry leader ZTJ enterprise group as an example, analyzes its present situation and problems in financial control aspect, thinks the financial control problems mainly lies in the comprehensive budget control is imperfect, formal corporate governance structure, capital operation efficiency is not high, and improper financial personnel appraisal model, and so on. On the basis of ZTJ the financial control of enterprise group can take optimization design thinking and principle of specification, according to China's specific national conditions and the ZTJ enterprise group characteristics of the enterprise put forward the enterprise group should perfect the corporation governance structure, reasonable decision-making mechanism, improve the comprehensive budget management system, formulate scientific and effective financial personnel evaluation mechanism, perfecting the information under the condition of capital operation control and optimization of accounting system to optimize the financial control of enterprise group. According to the plan and the characteristics of construction industry, and put forward the optimization scheme of safeguard measures, has important practical significance for the development of the whole enterprise group. To choose measures in accordance with actual conditions and construction characteristics, at the same time also need reliable security measures to ensure the normal running of solution. For the entire ZTJ enterprise group, and ensure the optimized plan for the financial control mainly includes the basis of implementation of financial control, strengthen financial control subjects at various levels of training, strengthen financial control related software development efforts, and standardize enterprise group internal auditing, etc. In this paper, the research has important theoretical and realistic significance, not only can enrich the group financial control of relevant theories and research, as well as the perfect construction enterprise financial control system provides a new train of thought, for the enterprise collectivization development can provide a specific operation, feasibility stronger policy Suggestions.
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