中胜生物技术集团财务控制体系的研究.pdfVIP

ABSTRACT The artiele is an empirical study about the financial control in corporation．The study focus on HQ financial control of ZHONGSHENG Biology—Technology Corporation，an great state—owned corporation in China． At first part，we introduce the problems which the group faced in financial control on the view from the headquarters．Then，we analyze the reasons which lead to the loose in financial contr01．Due to the ways and means of control are limited for subsidiary companies，the HQ can’t get enough informs to indicate or supervi se the operations of subsidiaries． In the second part，we conclude，under the special environment of the group，that we should enforce the centralization of financial control in group to solve the problems they are facing．Only in this way，CaR the HQ take the advantages as an collective group to get more power．In most time，we should take the economic ways to accommodate the actions of subsjdiaries to the whole group’s strategy． In the third part，we suggest that the financial budget and the cash control center are good ways to solve the problems．In this part，we find the index in financial budget which the group practicing is unreasonable， it is too simple to indicate the right action of the managers in subsidiaries．We design a serious index to evaluate the achievements according to the financial budget．To buiit the cash control center i s an other effect i re way to control cash，i t can make good use of cash—the most value resource in the company． At the end．we conclude that the management for the subsidiaries in finance is loose．that leads to the nearlY out of control of the HQ． The ways and means to solve the problem is to consummate the budget in finance and to set up the cash control center to manage i t．On the other II hand，we indicate the defects of study in thiS article Key words：Finance control，Financial budget，Cash control lII 中胜生物技术集团财务摔制体系研究 第一章中胜集团背景简介 本文选择中央直属企业中胜生物技术集团作为研究对象，现介绍该集团的组建 背景和下属企业的基本状况，以使我们对研究对象的基本情况和特殊的行业特色有初 步的了解。 第一节中胜集