【作者】 李刚；

【导师】 刘柏；

【作者基本信息】 吉林大学 ， 工商管理， 2012， 硕士

【摘要】 中国联通吉林省分公司是中国联合网络通信有限公司在吉林省的分支机构，拥有覆盖全省，结构合理，技术先进，功能强大的现代通信网络，主要经营移动通信业务，国内，国际固定电话网络与设施（含本地无线环路），语音，数据，图像及多媒体通信与信息服务，电信增值服务，互联网电话业务等企业经国家批准，与通信及信息业务相关的系统集成业务。“中国联合网络通信有限公司吉林省分公司(简称中国联通吉林省分公司)是中国联合网络通信有限公司在吉林省的分支机构，于2008年底由原吉林联通和吉林网通成功合并而成。”合并重组后的中国联通吉林分公司的整体规模和实力得到了很大的提高，下属九个分公司，拥有覆盖全省，功能强大的现代通信网络，主要经营移动通信业务，国内，国际固定电话网络与设施，语音，数据，图像及多媒体通信与信息服务，电信增值服务，电话服务业务，与通信及信息业务相关的信息服务。融合之初需要对各类市场产品进行统一规划，对内部管理机制进行规范，以及如何对收入数据进行统一管控已经成为企业运营中需要急需解决的问题。此外合并之后也面临更大的挑战，首先就是要满足上市公司萨班斯法案的要求。企业需要及时、准确地披露财务报告，要求企业具备标准的、有效的内部控制体系。满足内部审计的各项要求，其次公司融合后原有财务来源、收入需要重新捋顺，新公司需要尽快转换角色，顺应市场要求，尽快承担起全业务经营的重任，发挥融合优势。本篇论文以吉林联通融合初期为背景，深入分析原网通公司和原联通公司上市后内部管理情况，市场经营状况，财务收入情况。分析原公司各自的优势、劣势、机遇、风险。对融合后整体情况进行剖析，扬长避短，发挥各自优势，提出整顿建议。具体针对原有两个公司财务经营模式展开研究，分析两个公司原有收入管理模式，找出原有两个公司各自财务管理模式特点。发现潜在的问题，以及对应于上市公司管理方面诸多不利的因素，提出相应的整改建议。在深入研究融合之前的吉林网通与吉林联通财务收入流程体系的情况下，探索研究融合后的收入集中管理模式。以及对应该项管理模式进行的系统开发，后台支撑工作的开展。通过对收入集中模式的研究以及推广工作，力求尽快找到融合管理模式的切入点，使收入管理模式平滑过渡，节约融合消耗，提高管理效率。更多还原

【Abstract】 The Jilin Unicom Company is the branch of China Unicom in Jilin Province. Ithas the scope of whole province communication network, It is high technology,reasonable structure and more powerful. The main management of Jilin Unicominclude mobile communication, traditional telephone business of international anddomestic, voice service、data service、image service, multi-media service, informationservice, increasement service, IP communication service, other national service andany other information integration service.The China United Network Communications Corp Jilin branch (hereinafterreferred to as China Unicom Jilin branch) is a China United NetworkCommunications Corp in Jilin Province branch, at the end of2008from the originalJilin Unicom and Jilin Netcom successfully merged.After the merging and recombination of China Unicom Jilin branch overall sizeand strength has been greatly improved, nine subordinate subsidiary, has covered thewhole province, strong function of modern communications networks, the mainoperators of mobile communication business, the domestic, international fixedtelephone network and facilities, voice, data, image and multimedia communicationsand information services, value-added telecom services, IP telephone service business,and communications and information services related to systems integration business.Involving the internal branch is various, complex and diverse market operatingvarieties.Fusion at the beginning of need for all types of market products for unifiedplanning, internal management mechanism to regulate, and how to income data forunified management and control has become the enterprise operation need urgentlyneeded to solve the problem. In addition after the merger also face greater challenges, first is to meet the listing Corporation Sarbanes act requirements. Enterprises needtimely, accurate financial disclosure report, request enterprise has the standard, theeffective internal control system. To meet the internal audit requirements, followed bycompanies after fusion of original financial sources, income needs to be straight, thenew company to switch roles, conform to the requirements of the market, as soon aspossible to assume the whole business responsibility, play integration advantage.This thesis in Jilin Unicom fusion for the initial background, in-depth analysis ofthe original Netcom Company and the original link after the listing of internalmanagement, market operations, financial income. Analysis of the original companyof their respective advantages, disadvantages, opportunities, risks. On the fusion afteroverall analysis, foster strengths and circumvent weaknesses, produce respectiveadvantage, put forward rectification suggestions.Specific targeting of the original two of company financial management patternresearch, analysis of the two original company revenue management model, find outthe original two respective company financial management characteristics. Findpotential problems, as well as the corresponding to the listing Corporationmanagement many disadvantageous factors, put forward the correspondingimprovement suggestion. In depth study of fusion before the Jilin Netcom and JilinUnicom financial income flow system, exploration and research after fusion of thecentralized income management mode. And should a management model for systemdevelopment, backstage supporting work. Through the centralized income model ofresearch and extension work, and strive to find as soon as possible integrationmanagement mode to cut a point, make income management mode smooth transition,save fusion consumption, improve the efficiency of management.更多还原