企业集团财务管理模式研究——以美的集团为例资料.doc

伴随着我国经济的快速发展，集团型的企业大量涌现，这些企业相互间由于 不同的纽带关系而联系起来，涉及多方面的经营领域。组织机构的扩大，管理问 题特别是财务管理与控制方面问题逐渐凸显。企业建立健全财务管理模式的目的 在于明确划分职责权限，实现对企业拥有的各项资源进行有效的量化管理和控制。 财务管理是企业管理的重要部分，科学合理的财务管理模式对促进企业集团健康、 良性发展有积极意义。 本文首先对财务管理模式的概念内涵进行了界定，对三种较为成熟的财务管 理模式进行了阐述并进行对比，分析每一种模式的利弊；在此基础上，选取了我 国优秀的民营企业一美的集团作为分析案例，通过对其不同发展阶段所选择的管 理模式的分析，说明在一定的原则之下，如何平衡集权与分权的尺度，制定适合 于本企业的财务管理模式，是企业财务管理的核心。 美的集团是我国家电生产、销售企业中的佼佼者，本文以期通过对美的集团 成功案例的分析，对其他企业在财务模式建设方面有一定的参考和借鉴作用。 关键字：企业集团，财务管理模式，美的集团 Abstract With the rapid development of Chinese economy，a large number of group-oriented enterprises develop. These enterprises which involves many business areas，combined each other with different factors.The expand of the organization also bring about corresponding increase in management issues, especially financial management issues. Enterprises to establish a financial management system aimed at a clear division of responsibility and authority，and also aimed to control the tesources more effectively. Financial management is an important part of enterprise management. Properly financial management has positive significance to the business groups. Firstly, the paper defined the concept of enterprise group 5then introduce and compared three more mature financial management system model.On this basis, selected our outstanding private enterprises _ Midea Group as a study case.We analysis the different management model in their different development stages.Aimed to described under certain principles: how to balance the scales of centralization and decentralization, Financial management system is a core management to the group. Midea Group Co., Ltd is one of Chinas home appliance production and sales enterprises, this paper we want to give other companies some reference in building financial system through the analysis in the case of Midea Group. Keywords： Enterprise Group, Financial management system, Midea Group Co.? Ltd 目录  TOC \o 1-5 \h \z  HYPERLINK \l bookmark2 \o Current Document 第一章绪论 1 1.1选题背景及意义 1 1.1.1选题背景 1 1.1.2