【作者】 刘平；

【导师】 王惠芳； 陈俊岭；

【作者基本信息】 中南财经政法大学 ， 工商管理硕士（专业学位）， 2022， 硕士

【摘要】 随着经济全球化和经济一体化趋势的加快,国际间的交流与竞争进一步加深,大量的资源和信息流向企业,给企业经营带来了空前的机遇和挑战。为了应对日益激烈的外部竞争国内企业经营实体逐步向集团化、规模化的方向发展,并已形成了一批具有相当规模和实力、具备良好发展前景及国际竞争优势的集团企业。近年来,受国内外市场竞争加剧及国内成本持续上涨的影响,国内集团企业在发展过程中出现了一系列特殊的、复杂的公司财务问题和治理问题,导致集团企业出现经营质量效益不高、经营风险管控力度不强的局面。在此背景下,集团企业,尤其是传统制造企业,如何从企业所处行业的市场特征及自身实际出发,选择合适的财务管控模式,如何建设和强化集团企业的核心竞争力以满足现代企业集团高效、精细的管理要求,已成为当前集团型企业亟待解决的重大挑战。HG集团作为一家传统民营制造企业,经历了由小作坊加工到工厂规模化生产再到企业集团多元化经营的发展历程,经过多年摸索,形成了一套自有特色的集权型财务管控体系。自集团公司组建以来,随着公司经营规模的持续壮大,公司日益呈现出分支机构众多、涉猎行业广泛、组织架构复杂、经营地点分散等特点。这种物理及空间上的距离客观上形成了一定的集团管控难度,使得原有的集权型财务管控模式已无法满足集团公司精细化管理和高质量发展的要求。本文借助案例研究及实地调研的研究方法对HG集团实施集权型财务管控模式的现状及存在的问题进行了深度剖析,认为HG集团目前的集权型财务管控模式制约了公司的发展活力,导致了财务组织架构配置不合理、财务标准化程度低、会计核算体系不完善及信息化程度不高等问题。针对上述问题,本文提出了优化财务组织架构、设立财务共享中心、推进集团财务标准化建设、建立全面预算管理体系及加强财务信息化建设等优化措施。在此基础上得出结论:集权型财务管控模式的有效实施,核心是要坚持以企业的发展战略和经营目标为导向,重点是要提升人员素质,组建高素质的财务人才团队,着力点是要加大信息化建设,为财务管控体系建设提供有力支撑。通过本文的研究,以期对HG集团集权型财务管控模式的优化提供一定的启示和建议,并为我国同类型集团公司现代化财务管控体系的搭建和优化提供现实参考。更多还原

【Abstract】 With the acceleration of economic globalization and integration,international exchanges and competition are further deepened,a large number of resources and information flow to enterprises,which brings unprecedented opportunities and challenges to enterprise operations.In response to the increasing external competition,domestic enterprises are gradually developing towards collectivization and scale,and a number of group enterprises with considerable scale and strength,good development prospects and international competitive advantages have been formed.In recent years,owing to the fierce competition in foreign markets and the rising domestic costs,a series of special and complicated corporate financial problems and governance problems have emerged in the development process of domestic group enterprises,which have led to the situation that the management quality and benefit of group enterprises are not high and the business risk control is not strong.Under this background,group enterprises,especially traditional manufacturing enterprises,how to choose an appropriate financial management and control model based on the market characteristics of the industry and its own reality,and how to build and strengthen the core competitiveness of group enterprises to meet the efficient and delicate management requirements of modern enterprise groups have become major challenges that need to be solved urgently.As a traditional private manufacturing enterprise,HG Group has experienced the development process from small workshop processing to large-scale production in factories to diversified operation of enterprise groups.After years of exploration,it has formed a set of centralized financial management and control system with its own characteristics.Since the establishment of the group company,with the continuous expansion of the company’s business scale,the company has increasingly shown the characteristics of numerous branches,a wide range of industries,a complex organizational structure,and scattered business locations.This physical and spatial distance has objectively formed a certain difficulty in group management and control,making the original centralized financial management and control model unable to meet the requirements of the group company’s refined management and high-quality development.This thesis makes an in-depth analysis of the current situation and existing problems of HG Group’s implementation of the centralized financial management and control model by means of case studies and field research methods,it is believed that the current centralized financial management and control model of HG Group restricts the company’s development vitality,resulting in unreasonable financial organizational structure configuration,low financial standardization,imperfect accounting system and low level of informatization.In response to the above problems,this thesis proposes optimization measures such as optimizing the financial organizational structure,setting up a financial sharing center,promoting the construction of group accounting standardization,establishing a comprehensive budget management system,and strengthening the construction of financial information.On this basis,it is concluded that the core of the effective implementation of the centralized financial management and control model is to adhere to the company’s development strategy and business goals as the guide,the focus is to improve the quality of personnel,and to form a high-quality financial talent team.And also it is necessary to increase the construction of informatization to provide strong support for the construction of the financial management and control system.With the help of the research in this thesis,it is expected to provide some enlightenment and advice for the optimization of HG Group’s financial centralized management and control model,and provide references for the construction and optimization of the modern financial control system,which have the same type of group companies in China.更多还原