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当前位置:首页 > 商业/管理/HR > 企业财务 > 集团公司财务控制的策略研究
-1-集团公司财务控制的策略研究摘要随着我国经济体制改革不断深化,市场经济的完善和发展,逐渐形成了一大批以资本为纽带,具有较强竞争力的跨地区、跨行业、跨所有制、跨国经营的大集团公司。但应承认,我国集团公司的发展仍然存在着诸多问题,特别是管理方面的问题,比较关键的是财务控制方面的问题。在经济日益走向市场化和全球化的当今社会,一些成功的跨国公司将控制看作血液对生命那样重要,将强化控制作为公司成功的关键点。文章从企业集团财务控制的问题入手,对企业集团财务控制的基本思路进行较为详细地阐述,提出了完善企业集团财务控制的对策措施,并结合事实案例进行分析,以期企业集团能更好地加强财务管理,避免财务的过度分权造成的各种隐患。关键词集团公司;财务控制;内部审计哈尔滨工业大学工学硕士学位论文-II-GroupcompanyofthefinancialcontrolstrategyAbstractAsChina'seconomicsystemreformdeepening,themarketeconomyandtheimprovementanddevelopment,andgraduallyformedalargenumberofthecapitalasthebonds,competitivecross-regional,cross-tradeandcrossownership,themultinationalbusinessbiggroupcompany.Butshouldadmitthatthedevelopmentofourcountrygroupcompanystillexistmanyproblems,especiallythemanagementproblems,morecriticalisthefinancialcontrolaspectsoftheproblem.Intheincreasinglytowardsmarketizationandglobalizationoftoday'ssociety,somesuccessfulmultinationalcompanywillcontroloflifeisasimportantastheblood,willstrengthenthecontrolofacompany'ssuccessasakeypoint.Thisarticlefromtheenterprisegroupofthefinancialcontrolofenterprisegroup,questionsofthefinancialcontrolofthebasicideasformoredetail,putsforwardthecountermeasuresofthefinancialcontrolofenterprisegroup,andconnectingwiththefactthatmeasuresthecaseanalysis,soastoenterprisegroupcanbetterstrengthenfinancialmanagement,avoidexcessivecausedbytheseparationofthefinancialallhiddentrouble.Keywordsgroupcompany;Financialcontrol;Internalaudit哈尔滨理工大学学士学位论文目录摘要...............................................................................................................IAbstract........................................................................................................II第1章绪论.................................................................................................11.1课题背景...................................................................................................11.2研究目的与意义........................................................................................11.2.1研究目的...............................................................................................11.2.2研究意义...............................................................................................11.3研究现状....................................................................................................21.3.1国外研究现状.......................................................................................21.3.2国内研究现状.......................................................................................21.4研究内容....................................................................................................3第2章集团公司财务控制概述.................................................................42.1集团公司财务控制的定义........................................................................42.1.1财务控制的含义...................................................................................42.1.2集团公司财务控制...............................................................................42.2集团公司财务控制的地位和作用............................................................62.2.1集团公司财务控制的地位...................................................................62.2.2集团公司财务控制的作用...................................................................62.3集团公司财务控制的目标和原则............................................................72.3.1集团公司财务控制的目标...................................................................72.3.2集团公司财务控制的原则...................................................................72.4财务控制的实现方式...............................................................................8第3章集团公司财务控制中的问题.........................................................93.1缺少财务人员制度规范...........................................................................93.1.1财务人员素质参差不齐.......................................................................93.1.2财务人员职权过低..............................................................................93.2资金管理落后...........................................................................................93.2.1多户头较难监控.................................................................................103.2.2资金调配不合理.................................................................................103.2.3资金管理方式缺乏统一.....................................................................103.2.4财务结算中心贷款管理弱.................................................................103.2.5成员企业过度依赖母公司.................................................................103.3预算流于形式..........................................................................................113.4集团公司内部信息管理换乱.................................................................11哈尔滨工业大学工学硕士学位论文3.4.1会计信息不对称.................................................................................113.4.2财务监督无法落实.............................................................................113.5绩效评价体系不完善..............................................................................12第4章完善集团财务控制的对策...........................................................134.1实行财务人员委派制或财务总监制.....
本文标题:集团公司财务控制的策略研究
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