【作者】 张海英；

【导师】 何进日；

【作者基本信息】 湖南大学 ， 会计学， 2007， 硕士

【摘要】 改革开放以来,我国民营经济得到了空前的发展,民营企业的规模迅速壮大,涌现了许多颇具规模的民营企业集团,成为促进生产力发展的重要力量和国民经济的重要组成部分。然而,随着民营企业规模的扩大和越来越多民营企业集团的出现,民营企业在管理上的一些弊端也逐渐暴露出来。巨人集团的陨落、德隆帝国的崩塌,无不发人深醒,令人扼腕叹息。民营企业的飞速发展与其短寿,形成了极大的反差,因此,如何提高民营企业尤其是民营企业集团的市场竞争力和长期发展力,是摆在我们面前的一个亟待解决的问题。本文正是从财务管理的内部环节——财务控制问题入手,以控制论和委托——代理理论作为研究的基础,分析我国民营企业集团的现状及发展中存在的问题,综合运用管理学、财务学、金融学等学科知识,从财务控制模式选择和控制体系的构建两方面,结合案例分析,研究如何规范我国民营企业集团的财务活动,探讨促进我国民营企业集团健康稳定发展的途径。本文认为,要充分发挥财务控制的作用,首先必须对财务控制权进行合理的分配,即解决财务控制模式的选择问题。因此,本文首先对财务控制权分配问题进行了深入的讨论,包括三种基本财务控制模式的比较及其影响因素分析,并结合我国民营企业集团发展现状,得出我国民营企业集团总体上应采取相对集权的财务控制模式的结论。模式确定之后,必须要有相应的体系和方法来指导财务控制的具体实施。在财务控制体系的构建方面,主要研究了构建原则和控制体系的主要内容。此外,本文还提出财务控制不是孤立的,需要其他一些配套措施的支持,比如完善的公司治理结构、完善的业绩评价体制、良好的企业文化和现代信息技术的应用等。更多还原

【Abstract】 Since reform and opening-up, the private economy of our country has got unprecedented development, the scale of private enterprise is strengthened rapidly, a lot of private enterprise groups with considerable scale have emerged, has become to the important strength for producing development of strength and important component of the national economy. However, with the enlargement of the private scope of the enterprise and the appearances of more and more private enterprise groups, some drawbacks in management of private enterprise reveal out gradually. Decline of Giant’s group, collapse of DeLong Kingdom, make us thoroughly realize all without exception and hold our own wrist and sigh. The development at full speed of the private enterprise has formed great contrast instead of being short-lived, so how to improve competitiveness of market of private enterprises espcially private enterprise groups and develop strength for a long time, is a problem to be solved urgently in front of us.The article start just from the financial management—The financial control affairs, and trust the agency theory as the foundation of studying with cybernetics, analyze the problem existing in current situation and development of the private enterprise groups of our country, use the management, financial affairs studying, discipline knowledge that the finance is studied, etc. synthetically, control mode selection and control two respects of construction of the system from the financial affairs, combine case analysis, study what a financial activity of private enterprise group of our country of the norm it is, discuss ways of promoting private healthy and steadily development of enterprise group of our country.In our opinion, to play the financial control role fully, we must go on reasonable distribution to financial control power at first, solve the problem how to choose the financial control model. So, this text assigns the question to carry on the deep discussion to financial control power at first, include controlling the comparison of the mode and factor analysis of the influence at three kinds of basic financial affairs, combine the private current situation of the development of enterprise group of our country, Draw the conclusion of controlling the mode of financial affairs that the private enterprise group of our country should adopt the relative centralization of state power generally. Mode’s confirm needs corresponding system and method come, instruct concrete implementation that financial affairs control. Control the construction respect of the system in the financial affairs, main research constructs the principle and controls two respects of main content of the system. In addition this text propose the financial control is isolated, it need some other support of supplementary measures also, for example, the complete company administration structure, complete achievement appraisal system, a good corporate culture and application of network technology, etc.更多还原