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论文编号：	8663
作者编号：	2120142654
上传时间：	2016/12/6 21:00:23
中文题目：	A基金公司财务管理形式优化研究
英文题目：	Research on the optimization of financial management mode of A Fund Company
指导老师：	牛芳
中文关键字：	基金 财务管理 电算化 协同化
英文关键字：	fund,financial management,computerization, coordination
中文摘要：	基金行业具有很强的特殊性，它以为客户提供相关金融服务为主。进入21世纪之后，在计算机技术应用的带领下，我国互联网信息技术快速发展。互联网信息技术的兴起改变了基金公司的经营环境，也同时改变了基金公司的财务管理环境、改变了基金公司的财务管理目标和财务管理对象，也为基金公司的财务管理优化提供了更广阔的空间。在这种背景下，我国基金公司现行的集中化财务管理已经不能满足基金公司的行业发展需求。 本文在研究过程中主要采用了文献法、定性分析与定量分析相结合、理论研究与实证研究相结合、实证研究法等多种研究方法。通过文献法对国内外学者研究研究成果进行查阅，并对其进行归纳，形成文献综述；对常用财务管理及其优缺点进行总结，为论文实证研究提供理论依据；通过实证分析法对A基金公司财务管理进行优化研究，探索A基金公司现行财务管理中存在的不足，并结合A基金公司内部信息化建设现状，对其财务管理进行优化；在整个研究过程中，论文还穿插了定性分析法和定量分析法。 A基金公司属于典型的公募基金公司，公司当前的财务管理以集中式财务管理为主，通过财务组织结构对不同岗位的主要职责进行了划分，并建立了财务预算管理、成本费用管理和财务风险管理三个阶层的财务管理体系。但传统的集中式财务管理已经不能满足A基金公司发展需求，公司财务管理中面临着缺乏全面动态财务管理体系、财务信息生成滞后、报表信息失真、财务管理流程冗长等问题；结合A基金公司现有财务管理和公司发展战略，选择适当的公司财务管理目标，从而整理出A基金公司财务管理的优化需求，可为A基金公司的财务管理水平快速提升奠定基础。本文以效益最大化、价值创造、资金管理规范化和降低经营风险为原则，从建立动态化财务预算管理体系、健全费用管控体系、建立相应的内控与风控管理机制、选择适当的财务绩效评价指标、建立与新型财务管理相匹配的财务管理制度等角度出发，对A基金公司财务管理进行了优化。
英文摘要：	The fund industry has a very strong specificity. It is thought that the customer provides the relevant financial services. After entering in twenty-first Century, under the leadership of the application of computer technology, China's Internet information technology developed rapidly. The rise of Internet information technology has changed the business environment of fund companies. Internet information technology has changed the financial management environment, the fund company's financial management objectives and financial management object, and also provides a wider space for the fund company's financial management model innovation. Under this background, the current centralized financial management mode of fund companies in China can not meet the industry development needs of the fund companies. This paper mainly uses the literature method, the combination of qualitative analysis and qualitative analysis, theoretical research and empirical research, empirical research methods and so on. Through literature review, the research results of domestic and foreign scholars are reviewed, summarized and summarized. The paper provides theoretical basis for the empirical research. Through empirical analysis, the paper explores the problems existing in A company's financial management mode, and then analyzes the financial management mode of A company. A company belongs to fund companies. The current financial management mode of enterprise is mainly centralized financial management mode, through the financial organization structure of different positions of the main responsibilities of the division, and the establishment of financial budget management, cost management and financial risk management of the three levels of financial management system. But the traditional centralized financial management model has been unable to meet the development needs of A company, enterprise financial management is faced with the lack of comprehensive and dynamic financial management system, financial information generation, financial management process, and other issues, the financial management of A company, the choice of enterprise development strategy and enterprise financial management mode innovation needs. This paper is based on the principle of maximum benefit, value creation, fund management standardization and reducing management risk, from the establishment of dynamic financial budget management system, improve the cost control system, establish corresponding internal control and risk management mechanism, select the appropriate financial performance evaluation index, establish financial management system with new financial management mode, etc.
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