企业集团财务监控体系研究

【作者】 齐飞；

【导师】 罗先和；

【作者基本信息】 东北财经大学 ， 会计学， 2003， 硕士

【摘要】 众所周知，我国企业集团的组建速度大多较快而整体管理水平却相对滞后，其间的财务监管和控制工作尤为薄弱，各成员的经营运作与集团财务管理目标经常背道而驰，作为集团公司法人治理结构的重要组成部分与集团财务体制的核心内容，财务监控体系的重要性正引起人们的普遍关注，大力推进和加强企业集团财务监控体系建设无疑具有重大的现实意义和深远影响；另一方面，随着我国现代企业制度的逐步到位，相当一部分治理结构较为完善和管理基础工作比较扎实的企业集团，优化财务监控体系和进一步提升企业集团内部管理水平的呼声正日渐高涨，毫无疑义，对上述问题进行系统全面的理论研究并将研究结果公布于众，必将产生巨大的社会效益和经济效益。 从研究框架上来看，全文共分五个部分，主要内容如下： 第一部分探讨企业集团财务监控的相关概念和理论基础。对集团财务监控的必要性、涵义、特点及影响因素等进行系统剖析，构建了一个企业集团财务监控体系的框架；同时从委托代理理论和效用分析两个方面对企业集团财务监控的理论基础加以全面阐述。 第二部分分析企业集团财务监控体系构建的基本原则和需要解决的主要问题。列出系统控制、例外管理等七项主要原则；并就我国企业集团财务监控的模式选择，提出“集权为主、分权为辅”的现实观点。 第三部分研究企业集团财务监控的主要内容，对企业集团财务监控的范围与边界做出科学界定。 第四部分论述企业集团财务监控的主要实现手段与方式，指出集团财务监控的八大措施：资金监控、人员监控、预算监控、制度监控、审计监控、激励监控、预警监控和评价监控。并对其中的预算监控和资金监控予以重点表述。 第五部分探求企业集团财务监控体系的运作环境与保障机制。一方面强调良好的外部环境对集团财务监控系统运作具有的重要意义；另一方面就集团财务监控免疫体系建设发表了若干见解。 总之，本文力求构建一个较为完善的企业集团财务监控体系框架，并对框内容提要架的主要内容、实现手段及制度安排进行了较为全面的理论创新，以期对我国企业集团财务监控体系的未来制度建设能够有所助益。更多还原

【Abstract】 As we all know, the speed of setting up business groups in our country is comparatively fast, but the management levels relatively lags behind. Especially the financial supervision and control is very weak. And the operations of the members always run in the opposite direction to the financial management goal of the whole business groups. The system of the financial supervision and control is not only the important part of the corporate governance of the business groups but also the core of the financial system of business groups. Its importance has drawn the concern of more and more people. Undoubtedly building and spreading the system of financial supervision and control have great realistic meaning and far-reaching influence. On the other hand, many business groups have built up the modern enterprise institution, the structures of their corporate governance are nearly perfect and their basic management works have done very well. So optimizing the financial supervision and control system and reinforcing the inner management of the business groups become more and more important. Beyond all doubt, carrying on systemic and overall theoretical research to the above-mentioned problems then announcing the results will produce the enormous social benefits and economic benefits.According to studying frames, the dissertation is divided into five parts, the main content is as the followings:The first part probes into the relevant concept and the theoretical foundation of the financial supervision and control system of the business groups. After analyzing systematically such factories as the necessity, the meaning, the characters and the influence of the financial supervision and control system of the business groups, a framework of it has built up. Then expounds the theoretical foundation from the two respects of the agency theory and utility analyzing.The second part analyzes the principles and main problems needing solving of building the financial supervision and control system of the business groups. Seven main principles have been listed, such as the systematic control, exception management etc. As to the mode choice of the financial supervision and controlsystem of the business groups, the author puts forward the point of "centralization is the main fact, fraction for complementing".The third part is concerned with the main contents of financial supervision and control system of the business groups and defines the range and border of it.The fourth part describes the main realizing means of the financial supervision and control system of the business groups. Then points out eight major measures of it: the fund control, personnel control, the budget control, the system control, and audit, incentive control, early warning system and appraisal control.The last part probes into the running environment and security mechanism of the financial supervision and control system of the business groups. On one hand emphasizes the important meaning of the good external environment condition, on the other hand points out some issues about the immune system to the financial supervision and control system of the business groups.In a word, this dissertation makes every effort to build a comparatively perfect framework of the financial supervision and control system of the business groups. The author hopes that it can benefit our country’s institutional improvement of the financial supervision and control system of the business groups in the future.更多还原