基于财务风险管理导向的企业集团集中财务管控模式分析-analysis of centralized financial control mode of enterprise groups based on financial risk management.docxVIP

ABSTRACTInthe35-years’reformandopen-up,alargenumberofenterprisegroupssetup withthedevelopingofmarketeconomy.Withtheexpansionofenterprise’sscale, howtocontroleachmember’sprioritiesbecomesaprimaryproblemforgroup management.Theoperatingmanagementandcontrolisrelativelycentralizedsoitwillcausethelossofautonomyandinnovation.Thestrategymanagementandcontrolisrelativelydecentralizedanditwillleadtoinsufficientcontrolstrengthof headquarters.Therefore,financialmanagementandcontrolpatternemergesattherighttime.Fromthetargetofgroupfinancialmanagementandcontrol,mostoftheenterprisesignoretheriskexistencewhentheypursuebusinessperformance.Buttheexistenceoffinancialriskmayleadtoadefaultevent,capitalchainbreakingandeven bankruptcyofenterprises.Basedontheanalysisandcomparisonofthecentralized,distributedand compatibilityfinancialmanagementandcontrolpattern,thearticlecomprehensiveanalyzesthecurrenteconomicsituationandriskprofileofenterprisesinourcountry. Combinedwiththerelatedresearchoffinancialriskmanagement,thearticleestablishestheenterprisegroupconcentratedfinancialcontrolpatternbasedon financialriskmanagement.Themodelisbasedoncomputernetworksystem,and regardsfundscentralizedaccountingsystemandfundspoolsystemasthecore.Themodeladdsinformationtechnologysupportdepartment，internalcontroldepartment,financialpersonnelcontroldepartment,macroresearchdepartment,theinternalauditdepartmentandtheperformanceevaluationsystemaimingatallpossibleriskto realizethecomprehensivecontrolofthefunding,personnelandcashflow.Finally, we findthat excessiveinvestment exists insome enterprisegroups and itleadstotheincreasingoffinancialrisklevelthroughthestudyofHai’erenterprise’s financialmanagementandcontrolmodel.Specificadviceisgivenforthiskindof phenomenon.Therefore,itisacertainreferencefortheenterprisesinorabouttothematureperiodtoestablishthefinancialrisk-orientedpatternoffinancialmanagementandcontrolmodel.KEYWORDS：FinancialManagementandControl,EnterpriseGroup,FinancialRisk,HaierGroup目录第一章绪论......................