联系我们

论文查询结果	返回搜索

论文编号：	8907
作者编号：	2120142758
上传时间：	2016/12/9 21:50:12
中文题目：	SD集团对所属公司财务总监的管理优化研究
英文题目：	The research on Appointed CFO Management Optimization of SD enterprise group
指导老师：	郝臣
中文关键字：	财务总监;企业集团;公司治理;权力匹配
英文关键字：	Financial director; Enterprise group; Corporate governance; Power matching
中文摘要：	经济全球化浪潮中，经济成为了大国角逐的舞台，集团公司作用突显，近几十年就好像打开了公司规模井喷的阀门一般，大型集团公司纷纷涌现，但这种形式的公司体量庞大，内部情况错综复杂，这对公司管理尤其是处于枢纽位置的财务管控提出了更高的要求。紧随着西方，我国集团公司在世界经济活动中也开始崭露头角，这意味着我们同样要面临更高难度的财务管理挑战。作为跟随者，我国具有一定程度的便利条件，西方国家的经验和理论总结纷纷成为了我国企业成长的食粮，面对集团管理、财务管控的难关，先行者们也留下了CFO、现代公司管理体制等能够给予借鉴方向的概念和理论。然而各国的根基、国情毕竟不同，跟随者有朝一日也必将完成向赶超者的蜕变，我国的财务总监管理最适合的答案，也只有通过我国企业的思考和实践才能给出。本文在明确了研究背景、目的和意义的基础上，从财务总监相关概念和理论入手，通过梳理文献、思考理论概念，更加清晰的认识到我国财务总监管理发展的阶段、现状，找到符合实际的立足点。再结合SD集团的实例，通过介绍公司组织、治理建设的情况，明确SD集团对外派财务总监管理的施展条件，分析在诸多不同于国外发展条件的限制下，财务总监管理发展的具体状况、取得的经验成果和存在的各类问题，找到成因。在深刻分析成因的基础上，提出对策。认为在当前条件下，应先正确认识现状，从理念和思路的转变开始，寻找适合的突破点，再结合人员选用、考核、培养、轮换制度的建设，结合财务管控制度的设计以及财务体系其他硬件条件的准备这些进行变革的根基，推动财务总监管理的发展。相对于具体的对策细节，本文更重视面对问题时秉持的理念和态度，立足企业具体情况找到属于企业特有关键节点的思路方法，强调“用心想”、找关键、抓时机、做铺垫的作用。SD集团的具体情况、具体问题是它自身特有的，但它所面临的问题的性质却可能是普遍的，本文在诊断并提出对企业自身问题的对策建议同时，也希望能够给其他公司财务总监管理提供参考。
英文摘要：	In the process of economic integration, economy has been a main factor for big countries to contend, and the function of group company is outstanding. Large corporation companies have emerged one after another in these tens of years just like the company’s scaled blowout valves being opened. But this kind of companies are mass, and the internal condition is complex, which puts forward higher requirement to the company management, especially financial management and control that is in hub position. Following the west, group companies in China also start to cut figures in the global economic activities, which means that we also need to confronted with the challenge of financial management with higher difficulties. As the follower, China has a certain convenient condition, and experience and theoretical conclusion of the western countries also become the condition for our enterprises to grow up. Forerunners also left concepts and theories that can give reference to CFO and modern company management system facing the trouble of group management and fiscal control and management. However, with the different foundation and national state of each country, and the follower is sure to change the previous day, and the properest answer to the management of financial director in China can be given out only through thought and practice of enterprises in China. On the basis of clear study of the background, purpose and significance, this paper begin from the concept and theory of the financial director, and confirmed the stage, the current development of the financial director management in China more clearly through combing literature and thinking about the theoretical concept, and then finds the foothold that is accordance with the reality. Then it combines with the case of SD group, and makes clear the implementation condition of the assignment of the management of financial director of SD group through introducing the condition of the company organization and governance construction, analyzes the current condition, result and problems of the management of financial director under the limitations that are different from foreign development condition, and finds the factors. According to the analysis to the factors, it proposes countermeasures. It thinks that under the current situation, it should firstly recognize the current situation correctly, find proper breakthrough point starting from changing concepts and thoughts to improve the development of the financial management director combining with the transforming condition such as construction of personal employment, assessment, cultivation, system of taking turns, designing of financial control and management system and other hardware conditions of the financial system. Relatively to the specific details of countermeasures, this paper is concerned with the concept and attitude of the problem, find thought and methods that belong to the special key points of enterprise based on the specific condition of enterprise. It stresses the function of "thinking diligently", finding the key, grasping chances and bedding. Specific circumstances and specific issues of SD Group all have their own specialty, but the nature of the problems that it faces may be common. At the same time of diagnosing and proposing the countermeasures to the problems of enterprises, at the same time, we also hope to provide a reference for other company's financial director’s management.
查看全文：	预览  下载(下载需要进行登录)