民营上市公司融资渠道与财务绩效的关联研究学士学位毕业论文.docVIP

毕 业 设 计 [ 论 文 ] 题 目：民营上市公司融资渠道与财务绩效的关联研究 摘 要 企业集团是由若干个具有资本联结关系的企业组成的联合体，是生产力经过高度的发展为满足市场经济发展要求而形成的高级组织形式。改革开放发展以来，我国企业集团的数量在不断增加，规模也在急剧扩大，给我国经济的发展带来了重要的作用。随着我国市场经济体制的日趋完善，企业集团内部的财务控制问题也逐渐成为影响集团发展的重要阻碍。因为一些企业集团对财务控制没有引起足够的重视，造成集团出现重大损失的案例不胜枚举。因此，切实将财务控制提升至企业战略的高度，给予足够重视，是我国企业集团面临的一个重要任务。对我国企业集团财务控制的现状进行研究具有深刻的意义。 本文以企业集团为主要研究对象，针对我国企业集团由于不合理的治理结构、不健全的预算管理机制等而引起的诸多问题，如公司缺乏监督、财权配置混乱、预算管理存在缺陷、缺乏相应的激励与约束机制等问题进行深入剖析。拟通过完善治理结构、优化财权配置、优化全面预算管理体系、制定有效的激励与约束机制等途径来提升我国企业集团的财务控制，为企业集团的进一步革新、优化提供借鉴。 关键词： 企业集团；财务控制；现状；对策 ABSTRACT Enterprise group is a consortium which is made up of a number of enterprises that have a relationship on capital coupling. Enterprise group is an advanced organizational form in order to meet the requirements of market economy development. The number of our country enterprise group has been increasing and the scale has also been expanding since the development of the reform and policy, which play an important role in the development of our country economy .The internal financial control problem has been an obstacle which blocks the enterprise group development along with the perfecting of our market economy system. There are many cases which cause heavy losses, because enterprise group dont pay enough attention to financial control in the process of economic development in our country. It becomes an important problem that put the financial to the height of the corporate strategy and improves the internal financial control. Therefore, research on the internal financial control of enterprise groups is of great significance. The research object of the thesis is enterprise group. This thesis creatively analyses the problems which caused by unreasonable governance and unsound budget management mechanism, such as the lack of supervision, the chaos of distribution, the deficiencies of budget management ,the lack of effective incentive and constraint mechanism. The thesis is determined to improving the financial control of our country enterpri