企业集团财务管理体制分析.docVIP

企业集团财务管理体制分析 学生姓名： 指导教师： 专业名称：工商管理专升本 哈尔滨工程大学成人教育学院 2012年4月 一、指导教师对学生的评语及答辩推荐意见 指导教师（签名） 职称 年 月 日 二、评阅人评语 评阅人（签名） 职称 年 月 日 三、毕业设计专业组或教研室意见 负责人（签名）　　　　　　　职称 年 月 日 四、答辩委员会评语 答辩委员会主任（签名） 职称 年 月 日 毕 业 设 计 用 纸 摘 要（黑体小2号） 在竞争日趋激烈的市场环境下，企业为追求规模经济、范围经济及分散经营分险，通过并购、重组等手段，以产权为主要联接纽带逐步向着多元投资主体、前后向一体化、多形式协作联合的大型企业集团的方向发展。目前，大型企业集团在我国经济发展中起着举足轻重的作用。与单一企业相比，企业集团由于在财务管理对象、管理职能和管理方法等方面表现出的复杂性，致使在财务管理体制的构建上往往陷入实行分权管理和集权管理的两难选择。 哈尔滨工程大学成教院 毕 业 设 计 用 纸 ABSTRACT （小4号Times New Roman体） In an increasingly competitive market environment, the pursuit of economies of scale, economies of scope and decentralized management for risk, by means of mergers and acquisitions, restructuring and other property rights as the main connection link gradually toward multiple investors, before and after integration, multi-form collaborationthe direction of development of joint large-scale enterprise groups. At present, large enterprise groups in Chinas economic development plays an important role. Compared to a single enterprise, Enterprise Group, demonstrated the complexity of the financial management of object management functions and management methods, resulting in the financial management system are often caught in the dilemma of the implementation of decentralized management and centralized management. Decentralized financial management system must be achieved through corporate governance mechanisms, so the parent company, subsidiaries control more difficult, especially property rights in the state-owned assets is not clear, the absence of owners, the lack of donors. strong constraint also makes control more difficult. In terms of centralized financial management system type, although to some extent, resulting in the increase in management costs, reduce the efficiency of the organization running, but this highly centralized control, or at least reduce the fragmentation of the mem