家族式企业财务管理模式与改进(初稿).doc

WORD文档下载可编辑 专业技术资料分享 甘肃政法学院 本科毕业论文（设计） 题 目 家族式企业财务管理模式及其改进 经济管理学院院(系) 财务管理 专业 2008级 2 班 学 号 200811050243 姓 名 杨海林 指导教师 张 莹 成 绩 完成时间 2012 年 4 月 家族式企业财务管理模式及其改进 杨海林 [内容摘要]改革开放以来，尤其是上世纪九十年代社会主义市场经济体制的逐步建立为我国家族式企业的发展创造了良好的外部环境。我国家族式企业经营规模从小到大，出现了一批有影响力的大型企业集团，比如三一重工。然而，在家族式企业规模壮大的同时，他们还面临着诸如融资难的问题，其中管理体制落后是阻碍企业集团发展的重要因素。尤其是在管理中居于核心的财务管理，家族式企业多采取家族式高度集权的管理方式，使得子公司缺乏灵活性；而分权的子公司在追求自身经济利益的同时却忽视了企业集团的整体利益。作为规范集团内部各单位之间财务权限的财务管理模式是企业集团各项财务活动的前提，企业集团选择的财务管理模式是否合适关系到企业集团未来发展。 [关键词]家族式企业，财务管理，财务现状，对策措施 Abstract: Since reforming and opening, especially on century ninety time of socialist market economic system gradually established Chinas family enterprise development to create a favorable external environment. China family enterprise scale from small to large, the emergence of a number of influential large-scale enterprises, such as sany. However, in the family enterprises to expand the scale at the same time, they also faced with such a difficult problem of financing, the backward management system is an important factor in the development of block group. Especially in management is at the core of financial management, family enterprises take the family type highly centralized management mode, the subsidiary company is lack of flexibility; and the separation of powers in the pursuit of their own economic interests at the same time, ignoring the interests of the whole enterprise group. As a normative group between in-house each unit finance authority financial management mode of enterprise group financial activities is the premise of selection in enterprise group financial management mode, is suitable to the future development of enterprise group Key word:family enterprise, financial management, financial situation, countermeasure measure 一、家族式企业的内涵和作用。 （一）家族式企业的内涵 从字面上来看，家族式企业就是由民间经营的企业，是一种以经营方式来