节点文献
企业集团财务管理模式研究
Research on the Financial Management Mode of Enterprise Group
【作者】 王俊;
【导师】 芮夕捷;
【作者基本信息】 长安大学 , 工商管理(专业学位), 2015, 硕士
【副题名】以SD财富集团为例
【摘要】 自中国加入WTO以后,很多企业的经营规模日趋增大,逐渐演变为具有国际化、联盟化为特征的大型企业集团。在这样的情况下,企业原有的财务管理模式已经不能适应企业的发展与变化,客观上就要求企业集团对原有的财务管理模式进行调整或改变,否则就会成为制约企业集团发展的绊脚石。深圳SD财富实业集团有限公司(以下简称SD财富实业集团)成立于1994年,它是集房地产开发、酒店管理以及物业管理于一体的大型股份制企业。目前,它也同样存在着企业原有的财务管理模式已经不能适应企业发展的现实问题,若使SD财富实业集团的经营与发展具有可持续性,就必须改变现有的财务管理模式。因此,研究与探讨SD财富实业集团财务管理模式问题对促进SD财富实业集团的发展有着重要的意义。本文以SD财富实业集团为研究对象,在财务管理模式相关理论的指导下,运用文献研究法、对比分析法以及理论联系实际法系统地研究了SD财富实业集团财务管理存在的问题以及解决问题的办法。首先,论文从财务管理模式的现状入手,在全面描述SD财富实业集团财务管理模式现状的基础上,深入地分析与研究了SD财富实业集团财务管理存在的问题与原因;其次,论文分析与探讨了SD财富实业集团选择财务集中管理模式的必要性与可行性,并依据分析的结果提出SD财富实业集团应采用的财务管理模式是财务集中管理模式;第三,论文就财务集中管理模式的组织结构、模型以及内容等问题进行了研究与探讨;最后,论文就SD财富实业集团财务集中管理模式的实施保障问题进行了探讨。实践证明,SD财富实业集团财务集中管理模式完全符合SD财富实业集团的实际情况,它对改变SD财富实业集团财务管理的现状,提高资产的综合利用率有着重要的意义,同时,它也能对国内的其它企业集团的财务管理起一定指导与借鉴作用。
【Abstract】 Since China joined WTO, many business scale is increasing, has gradually evolved into the international alliance, large enterprise groups for the characteristics of the. In this case, the existing enterprise financial management pattern already can not adapt to the change and development of the enterprise, objectively requires enterprises to adjust or change the original financial management system, otherwise it will become a stumbling block to restrict the development of the enterprises. Shenzhen SD fortune Industrial Group Co. Ltd.(hereinafter referred to as the SD fortune industrial group) was founded in 1994, it is a set of real estate development, hotel management and property management in one of the large-scale joint-stock enterprises. At present, it also exists in the existing enterprise financial management model has been unable to meet the practical problems of enterprise development,if the operation and development of SD wealth industrial group is sustainable, we must change the existing mode of financial management. Therefore, the research and discussion of SD wealth industrial group financial management problem has important significance to promote the development of SD wealth industry group.In this paper, SD wealth industry group as the research object, related theories in the financial management mode under the guidance, using the methods of literature research,comparative analysis and theory with practice systematically research the existing financial management SD wealth industrial group problems and the solution to the problem. First of all,from the present situation of the financial management mode of, based on a comprehensive description of the financial management mode of SD wealth industry group, in-depth analysis and study of the problems and causes of financial wealth management SD industry group;secondly, analysis and discussion of SD wealth industrial group chose the necessity and feasibility of financial centralized management model this paper, based on the analysis result and put forward the financial management mode of SD industry group should adopt the wealth of financial centralized management mode; third, the financial centralized management model, organization structure model and content of research and discussion;finally, the wealth SD industrial group financial centralized management mode of the implementation of security issues is discussed.Practice has proved that, SD wealth industrial group financial centralized management mode completely accords with the actual situation of SD wealth industry group, it is to change the situation of financial management SD wealth industrial group, improve the comprehensive utilization rate of assets has important significance, at the same time, it can also be financial management for other enterprises in the country have certain guidance and reference.
【Key words】 Enterprise groups; Financial management; The centralized financial management model;
- 【网络出版投稿人】 长安大学 【网络出版年期】2017年 03期
- 【分类号】F276.4;F275
- 【下载频次】731