企业集团财务总监委派制效果分析毕业论文.docVIP

毕业论文 （20_ _届） 企业集团财务总监委派制效果分析 摘 要 由于当前国有企业财产所有权与经营权分离，导致企业所有者主体缺位、国有资产的流失、财务信息失真等一系列问题。针对这些问题，国有企业探索并实施财务总监委派制度。 在我国普遍存在实施财务总监委派制的背景下，本文研究了国内外财务总监委派制度；结合我国国有企业的组织结构和类型的实际状况，提出了财务总监委派制的具体形式，可分为以下几种形式：内聘制、外派制、外派内聘结合制；并分析了实施财务总监委派制的动因和客观必要性。通过分析上海、深圳、浙江三地财务总监委派制的政策，剖析各地实施该制度的优点和存在的问题。接着，以上海新路达集团为实例，研究其对上海第一医药股份有限公司委派财务总监的效益，并对此举的结果作出客观的评价。 通过对财务总监委派制的理论分析有利于我们加深对该制度的认识；对财务总监委派制的现状分析有利于我们更好的总结试点地的经验；对财务总监委派制的实例分析有利于我们进一步认识该制度实施过程中所存在的问题。 关键词：Abstract Because the state-owned enterprise property ownership and separation, lead to business owners subject vacancy, state-owned assets loss, financial information distortion and so on a series of problems. To solve these problems, the state-owned Enterprise explores and implement system of financial appointed by the governor. Widespread implementation in China under the background of assigning finance director at home and abroad, the article studies the financial director appointed system; With Chinas state-owned enterprise organization structure and types of actual condition, puts forward the specific forms of financial director accreditation can is divided into the following several forms, employer mode, manning: internal way, manning the internal recruitment mode; And analyzes the implementation of financial director accreditation motivation and objective necessity. Through the analysis of Shanghai, Shenzhen, Zhejiang via finance director of policy proposals, analyzes the implementation of the system of all the advantages and problems. Then, with Shanghai road, for example, as a group of Shanghai first studies the pharmaceutical. Appointed director of finance for the benefit, and move to make an objective evaluation results. Based on the theoretical analysis of financial director accreditation of this system will be deepening our understanding; Proposals to finance director for us to analyze the current situation of the pilot to better summarize experience; Proposals to finance director for the example analysis to our un