联系我们

论文查询结果	返回搜索

论文编号：	9119
作者编号：	2220120378
上传时间：	2017/6/7 15:14:34
中文题目：	山东建工集团财务管控模式研究
英文题目：	Study on financial management and control mode of Shandong construction group company
指导老师：	刘志远
中文关键字：	企业集团；财务管控模式；山东建工集团；集权
英文关键字：	enterprise group, financial management and control mode, the Shandong construction group company, centralization
中文摘要：	目前，企业集团已经成为企业发展的必然选择之一，而庞大、复杂的企业集团常常出现管控效率低下等问题。因此，如何提升企业集团的管控能力已经成为企业亟待解决的问题，而财务管控则是集团管控的核心环节和重中之重。2014年以来，接连出现的两例特级资质建筑企业破产案例极大震撼了建筑行业，集团如何进行有效的财务管控成为困扰很多建筑企业的难题。同时，建筑行业“营改增”对企业现有的会计核算和财务管理模式形成较大冲击，对建筑业企业的财务管控提出了更高的要求。在此背景下，研究建筑行业企业集团如何进行财务管控具有重要的理论价值和实践意义。本文以山东建工集团为研究对象，以财务管控相关理论为基础，综合应用文献研究法、实地调研法和案例分析法，从山东建工集团现行的以分权为主，集权为辅的财务管控模式入手，围绕管控体系、管控对象和管控手段等三个方面对山东建工集团财务管控现状进行分析，发现其主要存在不能实现资金集中管理，缺乏全面预算制度、考核与监督不到位等问题，上述问题严重阻碍了山东建工集团的发展。因此，本文在全面考虑财务管控模式的影响因素的基础上，通过建立管控体系、制度完善等方法，以提高管理效率为目标，针对性地设计了山东建工集团财务管控模式优化设计方案。本文认为集团宜采用集权为主、分权为辅的财务管控模式。本文设计的具有建筑业行业特色和符合山东建工集团自身特点的优化方案，覆盖了事前、事中、事后的各个环节和可以影响财务管控体系的诸多因素，解决了山东建工集团财务管控中存在的众多问题，同时能给营改增“新形势”下建筑行业企业财务管控模式的选择提供参考。
英文摘要：	Currently, enterprise group has become one of the inevitable choice for enterprise development, large and complex enterprise groups often have problems such as low efficiency of financial management and control. Therefore, how to improve the management and control ability of enterprise group has become an urgent problem to be solved. The financial management and control is the core and the most important part of the management and control of enterprise group. Since 2014, two consecutive cases of high-grade construction enterprises bankruptcy greatly shocked the construction industry. How to effectively control the financial management and control has become a problem that plagued many construction enterprises. The new situation, in which the business tax should be replaced by a value-added tax, caused a greater impact on the enterprise's existing accounting and financial management model and put forward higher requirements on the construction industry's financial control. In this context, it is of great theoretical value and practical significance to study how to control the financial management of construction enterprise groups. The paper uses Shandong construction group company as the research object and uses the related theory of financial management as foundation. Through literature research, field investigation and case analysis, the paper analyzes the status quo of financial management and control of Shandong construction group company from three aspects: the management system, the control object and the control means. The paper finds that there are several major problems which seriously hindered the development of the group: centralized management of funds cannot be realized, lack of a comprehensive budget system, assessment and supervision is not effective. Therefore, on the basis of considering the influencing factors of financial management and control mode comprehensively and with the goal of improving the management efficiency, this paper designs the optimal design scheme of financial management and control mode of Shandong construction group company. by setting up the management and control system and the system perfection method. This paper argues that the group should adopt centralized financial management and control mode. The optimization proposal designed in the paper covers each and every link, that is before, during and after the process, and it can exert an impact on lots of factors connected with in the financial management and control of Shandong construction group company. At the same time, it can provide reference for the choice of the financial control mode of the construction industry in the new situation, in which the business tax should be replaced by a value-added tax.
查看全文：	预览  下载(下载需要进行登录)