本文選題：集團(tuán)公司 + 財務(wù)管控��； 參考：《南昌大學(xué)》2014年碩士論文

【摘要】：隨著經(jīng)濟(jì)全球化、科技進(jìn)步，以及我國社會主義市場經(jīng)濟(jì)體制改革的不斷深入，在我國經(jīng)濟(jì)環(huán)境和投資環(huán)境日益改善的同時，企業(yè)競爭愈加激烈，市場的不確定性和風(fēng)險加大。部分企業(yè)走上了集團(tuán)化經(jīng)營的道路。如何建立與集團(tuán)模式相適應(yīng)的財務(wù)管控體系，備受到人們關(guān)注。 本文以白酒行業(yè)中比較有代表性的S集團(tuán)為研究對象，借鑒國內(nèi)外的研究成果，結(jié)合企業(yè)的實際情況，采用文獻(xiàn)綜述、理論聯(lián)系實際、案例分析的方法，結(jié)合該公司的發(fā)展歷程及公司行業(yè)特點和發(fā)展趨勢。首先，介紹了國內(nèi)外對集團(tuán)財務(wù)管控的研究概況以及本文擬采用的研究思路及方法；其次，闡述了企業(yè)集團(tuán)財務(wù)管控的相關(guān)理論；第三，主要分析了S集團(tuán)財務(wù)管控現(xiàn)狀，指出了其中存在預(yù)算不完善、集團(tuán)內(nèi)財務(wù)管控效率低下、信息孤島情況嚴(yán)重、內(nèi)控措施執(zhí)行不到位、各級管控目標(biāo)不清晰,不明確、財務(wù)控制流程不合理、市場監(jiān)管缺乏有效監(jiān)管等的問題，并進(jìn)一步對公司治理結(jié)構(gòu)不健全、公司績效指標(biāo)設(shè)計不合理、信息系統(tǒng)落后、信息化及基礎(chǔ)管理不到位、公司管控模式存在缺陷、缺乏過程掌控、審計監(jiān)督不到位等成因進(jìn)行剖析；最后，提出了S集團(tuán)財務(wù)管控體系的優(yōu)化方案，以及有效運作的保障措施。 集團(tuán)財務(wù)管控沒有最優(yōu)模式，而只有在特定階段下最合適發(fā)展需要的方式，但愿本文所提出的財務(wù)管控體系的優(yōu)化方案能給S集團(tuán)帶來一些新思路，，并被集團(tuán)所采納。
[Abstract]:With the economic globalization, the progress of science and technology, and the deepening of China's socialist market economic system reform, the economic environment and investment environment of our country are improving day by day, at the same time, the competition of enterprises is becoming more fierce, the uncertainty and risk of the market is increasing. Some enterprises have embarked on the road of collectivization. How to set up the financial control system suitable for the group mode has attracted people's attention. This paper takes S Group, a representative group in liquor industry, as the research object, draws lessons from domestic and foreign research results, combines the actual situation of enterprises, adopts literature review, combines theory with practice, and case analysis method. Combined with the development of the company and the company industry characteristics and trends. First of all, introduced the domestic and foreign research on financial control and control of the group and the research ideas and methods to be adopted in this paper; secondly, elaborated the related theory of financial control of enterprise groups; third, mainly analyzed the current situation of financial control in group S, It is pointed out that the budget is not perfect, the financial control efficiency is low, the information isolated island situation is serious, the implementation of internal control measures is not in place, the control objectives at all levels are not clear and clear, and the financial control process is unreasonable. The market supervision lacks effective supervision and so on, and further to the company governance structure is not perfect, the company performance index design is unreasonable, the information system is backward, the informationization and the foundation management are not in place, the company control mode has the flaw, Lack of process control, audit supervision is not in place to analyze the causes; finally, put forward the S Group financial control system optimization scheme, as well as effective operation of the safeguard measures. There is no optimal mode of financial control in the group, but only the most suitable way to develop in a specific stage. I hope that the optimized scheme of financial control system proposed in this paper can bring some new ideas to S Group and be adopted by the Group.
【學(xué)位授予單位】：南昌大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F426.82;F406.7

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