毕业设计(论文)－企业集团财务管理体制研究.docVIP

河南理工大学成人高等教育毕业设计（论文） 摘要 企业集团财务管理体制研究 摘 要 随着我国社会主义市场经济不断地深入发展,企业集团在我国整个经济发展中所起的作用会越来越大。与此同时,企业集团在发展过程中也出现了大量的问题,其中,财务管理体制不适应财务管理要求,是导致企业集团效益低下的最主要原因。通过对企业集团的管控模式分析，探索出适应我国企业集团发展的科学的财务管理体制,具有非常重要的现实意义。 本文试图通过对企业集团模式的研究，推论出企业集团财务管理体制要集权制、分权制以及二者糅合；同时，财务管理体制设计原则是母子公司间关系的处理应以产权制度安排为依照，充分体现财务管理的战略思想，适应集团不同的组织结构；企业集团财务组织和决策制度要解决机构设置、财务人员配备、财务机构及财务人员职能定位与权限划分；财务控制要将企业战略与目标、评价与激励纳入控制体系，形成一整套的财务控制制度。 关键词： 企业集团，财务管理体制，研究 河南理工大学成人高等教育毕业设计（论文） 目录 PAGE 2 目 录 1 引言 ·····································································1 2 企业集团的涵义及控制模式 ················································· 2 2.1企业集团的控股模式 ················································· 2 2.1.1 公司的重要程度 ···················································2 2.1.2 股本规模与股权集中程度·············································2 2.1.3 市场效率 ··························································3 2.2 企业集团混合模式 ······················································3 2.3 控股式与混合模式企业集团的比较 ········································3 2.3.1 从企业集团的组建动力看 ···········································4 2.3.2 从企业集团组建的目的看 ········································· 4 2.3.3 HYPERLINK /class_free/88_1.shtml 从总部业务特征看 ················································4 2.3.4 从总部职能定位来看 ·············································· 2.3.5 从总部与成员企业选择标准看 ······································· 2.3.6 HYPERLINK /class_free/88_1.shtml 从成员企业与总部的相关性看 ·······································5 3 企业集团财务管理体制设计原则 ··············································5 3.1 母子公司间关系的处理必须以产权制度安排为基本依据·······················6 3.2 充分体现财务管理的战略思想·············································6 3.3 适应集团不同的组织结构·················································6 4 企业集团财务管理体制模式 ·················································7 4.1 集权模式 ····························································7 4.2 分权模式 ·····························································7