【作者】 朱华建；

【导师】 刘玉廷；

【作者基本信息】 东北财经大学 ， 会计学， 2013， 博士

【摘要】 国家“十二五”发展规划中明确提出,我国经济实现持续增长需要“转变发展方式、调整产业结构”,而促进经济增长的核心是市场主体中的企业,因此,促进企业发展是“重中之重”。众所周知,企业发展的核心取决于技术创新和企业管理,而企业管理的核心是财务管理。然而,当前我国企业财务管理现状并不乐观,财务管理水平远未达到国际水准,其根本原因在于我国企业财务管理能力与跨国公司相比还存在不小的差距,比如：资金管理不善、财务信息化水平不高、全面预算形同虚设、现代财务管理理念和手段缺失、与资本市场对接能力较差等问题。因此,如何有效提升和改善我国企业财务管理能力就成为亟需解决的一项重大问题,而解决问题的关键是要企业提升和加强现代企业财务管理能力,如何促进企业加强和提升财务管理能力,一方面需要理论界对企业财务管理能力进行系统阐述、科学界定,形成完整的指标体系,企业用可量化和可评价的指标体系来度量企业财务管理能力高低,便于企业对照要求找差距、取长补短、迎头赶上；也便于与先进企业之间的横向比较,找出差距和短板。另一方面政府相关职能管理部门可根据企业财务管理能力指标体系包含的内容建立一套科学、合理、有效的评价认证体系,以此认证体系来引导和推动我国企业更多的投入人力、物力和财力来加强财务管理,重视财务管理,以此认证体系推动企业财务管理能力提升和财务管理水平提高。本文选题研究具有积极的理论和现实意义。理论意义主要表现在：有助于进一步明确企业财务管理能力的概念,弥补目前已有研究中缺乏对企业财务管理能力认证体系研究的空白,有助于解决企业财务管理能力科学评价问题。现实意义主要体现在：一是从企业角度看,实施企业财务管理能力认证,有利于推动企业运用现代财务管理方法,推动企业管理升级,提升企业管理创新能力,改善我国企业财务管理落后现状,缩小与世界发达国家先进企业的差距。二是从政府角度来看,有利于转变财政部门以及其他政府管理部门支持企业方式,进一步发挥政府各部门宏观调控经济的职能,特别是市场经济下发挥财政等政府职能部门的作用,支持和促进企业发展,强化对企业财务管理的职能；还可为财政等政府职能部门进行财政资金分配、政策扶持资金的投放以及出台扶持企业发展政策提供依据。三是从利益相关者角度来看,实施企业财务管理能力认证,有利于投资者、债权人、供应商、消费者等其他利益相关者根据认证结果作为判断企业财务管理能力以及企业管理能力的依据,从而判断企业投资价值,促进企业不断创造价值。本文在开篇导论中交代了研究背景、研究意义、研究方法和主要创新点和不足等内容,接着第二章通过研究企业能力内涵,在分析资源学派、能力学派和企业动态理论各种观点基础上,研究企业能力主要分为三种：技术能力、功能性能力(产品开发能力、生产能力、营销能力)和管理能力；在管理能力中重点分析财务管理能力,研究财务管理理论研究的发展脉络,分析财务管理的内容和职能；总结学术界对财务能力和财务管理能力的论述；界定财务管理能力内涵的理论依据是企业能力理论,指出财务管理能力不同于财务能力,得出财务管理能力的内涵是指企业在实施企业财务战略时,以持续的学习创新能力为核心组织各种财务活动、配置内外部财务资源、整合内外部财务关系时注意防范财务风险,这一系列过程中所拥有的或形成的专有资源和关键技能。第三章创新性的提出了构成我国企业财务管理能力的六要素即财务战略管理能力、学习创新能力、内部资源配置能力、外部资源整合能力、风险管理能力、财务表现(价值创造)能力(维度)。学习创新能力维度的提出是基于企业发展是硬道理,而作为促进企业发展的财务管理能力的全面提升需要持续学习和创新来支撑；财务战略作为企业战略的重要子战略,必须发挥体现支持企业发展战略的财务战略管理能力；基于企业的发展在于以尽可能少的资源获取更多收益的效率性提出了内部资源配置能力和外部资源整合能力维度；基于企业发展必须要统筹兼顾发展的同时,要时刻保持控制风险的安全性,提出了风险管理能力维度；企业绩效最终通过财务报告的形式展示,提出了财务表现能力维度。同时在分析财务管理能力六要素相互关联的基础上,对财务管理能力构成六要素(维度)分别阐述了每一要素的内涵、重要性和所包含的具体指标体系。第四章以我国企业财务管理密切相关的《企业财务通则》为依据,系统地论述了我国企业财务管理相关内容,目的是为了有效地与理论上构建的财务管理能力所包含的内容全面对照,从而查找当前我国企业财务管理能力存在的深层次问题,这些财务管理外在表现的问题正是财务管理能力不足的内在因素所导致的结果。我国财务管理上存在着产权结构相对单一导致的股本结构不合理、公司法人治理结构有待完善、CFO制度缺失、财务管理职能不能及时转变、财务管控制度体系不健全不完善、资金管理不善且使用效率低下、财务信息化水平不高且迟迟不能取得突破、则务预算特别是全面预算苍白无力、财务约束与激励效率低下导致财务信息质量不高、财务人才队伍建设不合理等十种主要问题。如何解决这些问题,最有效的途径是建立一套科学的财务管理能力评价体系,促进和引导企业提升财务管理能力。这对推动市场经济发展、提高企业核心竞争力、转变政府职能等方面都有着极其深远的意义。同时阐述了政府推动实施财务管理能力认证具备公共管理学、制度经济学和管理控制学等理论支持。从公共管理学角度上来分析政府具有公共管理职能,通过认证这一间接管理方式,正是体现政府转变职能,向市场传递企业价值创造能力的相关信息,引导社会资源向更具竞争力的企业流动,推动社会资源合理有效配置。从制度经济学角度上分析通过认证这种制度安排,促进企业将内部信息转化为外部信息,利益相关者通过获取企业财务管理能力信息判断企业投资价值,从而在一定程度上缓解信息不对称问题,缓解委托-代理问题。从管理控制学角度上来分析通过认证来评价企业财务控制效果,将这一综合效果分解为人员、信息、生产、销售等多方面的控制效果,从财务控制一窥企业管理控制的全貌,促进企业及时发现和解决管理中存在的问题,以保持正确的发展方向,实现企业可持续健康发展。第五章从实践应用角度上,有选择性的重点借鉴IS09000、企业资信评级、商学院认证体系等国际上对认证的成功实施经验,从三种认证的认证程序、指标体系、认证方式、职能作用等方面系统描述,最终对这三种认证体系的共同之处予以总结,便于我国实施企业财务管理能力认证的借鉴。第六章对理论上构建的企业财务管理能力的六大指标体系,通过专家访谈、重点问卷调查等形式,从实践应用的角度上对理论上构建的财务管理能力指标体系予以界定,最终形成了15个一级指标,27个二级指标,64个三级指标构成的实践应用指标体系。对每一个财务管理能力的构成要素分别由两到三个一级指标构成：财务战略能力基于财务战略是公司战略的子战略,以产权结构和公司治理结构的基础为支撑,提出了由财务战略合理性、产权结构合理性和公司治理结构合理性三个指标构成；学习创新能力主要体现在企业高管和财务队伍的能力素质提高上,提出由财务中高层作用发挥、财务人才队伍建设两个指标构成；内部资源配置能力基于对企业内部资源的有效配置和最大化效用发挥的角度,提出了由财务信息化管理水平、全面预算管理水平、资金管理水平三个指标构成；外部资源整合能力站在财务协调企业外部一切可以利用的资源上来分析,提出了由产融结合、对接资本市场、协调利益相关者三个指标构成；风险控制能力是对财务风险和其他风险的防范,立足长远,协调好长期和短期、局部和全面、眼前和长远关系的角度上,提出了由财务风险管理水平和全面风险控制水平两个指标构成；财务表现能力主要是通过财务报告和财务绩效展示,提出了由财务报告质量和财务管理效果两个指标构成。并对这些指标体系的具体评价方法和标准做了详细论述。第七章主要解决怎样进行财务管理能力认证问题,要明确财务管理能力认证相关机构及相关要求,确定财务管理能力认证实施流程,建立财务管理能力认证信息服务平台,阐明财务管理能力认证结果的应用。明确企业财务管理能力认证体系的认可主体应该由政府机构担任,其主要职能是对申请取得财务管理能力认证资格的机构进行认可,并实行监督管理。认证主体可以是从事证券期货业务的会计师事务所、资产评估事务所,以及具备从事证券市场资信评级业务的资信评级机构。认证应采用强制认证和自愿认证相结合的方式,从财务管理能力认证的程序上进行了详细的阐述,并明确了认证结果的应用领域。更多还原

【Abstract】 The national "Twelfth Five-Year" plan explicitly mentions that the transformation of development pattern and industrial restructuring should be the guarantee of sustained economic growth. Meanwhile, enterprise as an important market participant is the core in promoting economic growth. Consequently, promoting the development of enterprises should be a priority for all. However, the current situation of financial management of enterprises is not optimistic. The level of financial management in China is far away from meeting international standards. The primary cause is that there is a considerable gap about the ability of financial management between domestic and international enterprises such as management deficiency of cash, low level of informatization on financial information, comprehensive budgeting that exist in name only, absence of philosophy and method of modern financial management, low ability of joining capital market and so on. Hence, how to upgrade and improve the ability of financial management has become a significant issue needed to be solved urgently. The key is to strengthen the ability of enterprise on modern financial management. On the one hand, the ability of financial management needs to be addressed systematically and defined scientifically in theory in order to construct an integrated index system. The enterprise can apply a set of quantitative and operable index to measure the ability of financial management to find out the gap with requirements and advanced enterprises and catch up by learning from each other finally. On the other hand, government’s functional departments can set a scientific, rational and effective authentication and evaluation index system according to the index system of financial management ability. This system can guide and promote the enterprise to increase input on human, material and financial to strengthen and value the financial management. And the ability and level of enterprise financial management can also get promoted by this system as well.This paper has positive theoretical and practical meanings. Theoretically, this paper is helpful to make more explicit the definition of enterprise financial management ability to fill the blanks and to resolve the issues about the authentication system on enterprise financial management ability in previous research. Practically, first and foremost, for enterprises the authentication on enterprise financial management ability can drive the enterprises to employ modern financial management method and to upgrade the management innovation ability. So the backward situation of enterprise management in our country can get changed and the gap with advanced enterprises in developed countries can be narrowed. Secondly, for government, it is helpful to change the way to support enterprises by financial departments and other government administrations to play their functions in macro-adjustment and control effectively. Especially under the modern market economy condition, the financial departments can play an important role in supporting and promoting the development of enterprises and in strengthening the function about the financial management of enterprises. Beyond that, authentication system on enterprise financial management ability can provides basis for financial departments to allocate financial funding, launch policy support funding and introduce policies on support the enterprises’development. Thirdly, for stakeholders, authentication system offers the investors, creditors, suppliers, customers and other stakeholders the evidence to judge the ability of enterprises on financial management and enterprise management in order to judge the investment prospect and to urge the enterprises to continuously create values as well.This paper gives the background, meaning, method, main innovations and deficiency of this research in the introduction part.In the following second chapter, by analyzing the resource school, ability school and dynamic company theory, this paper divide the essence of enterprise ability into three aspects:technical ability, functional ability (product development ability, production ability, marketing ability) and management ability. In management ability, this paper focuses on financial management, discuss the development of financial management theory, and analyze the content and function of financial management; define ability school as the underlying theory to define the contents of financial management ability. This paper points out that financial management ability is totally different with financial ability. When the enterprise is operating its financial strategy, the enterprise organizes different kinds of financial activities, allocate internal and external financial resources, and integrate internal and external financial relationships with the sustainable innovation and learning ability as the core. During the operation of financial strategy, the enterprise also has to pay attention to evade financial risks. The content of financial management ability is the exclusive resources and key skills owned or formed in a series of these activities.Chapter3put forward the concept of six factors that constitute the financial management ability a in an innovative way including financial strategy management ability, innovation and learning ability, internal resources allocation ability, external resources integration ability, risk management ability and financial performance (value creation) ability (dimension). The dimension of innovation and learning ability is raised on the foundation that development is the fundamental principle for enterprises. As a result, innovation and learning ability is the basis to improve financial management ability comprehensively. Financial strategy is an important sub-strategy of enterprise strategy so that the financial management ability is of great significance to support the entire enterprise strategy. Because the development of enterprise lies in the max revenue with minimum resources, this requires the internal resources allocation ability and external resources integration ability. The development of enterprise must persist in overall consideration and managing risk as well, so the safety requires the risk management ability. Finally, the performance of enterprises muse is reflected by financial statements, so financial performance dimension is proposed. This chapter states the content, significance and specific indexes of these six factors (dimension) respectively on the basis of the analysis on correlation of these six factors.Chapter4systematically expounds the related contents of enterprise financial management in our country based on the "Financial Regulations for Enterprises" which is closed related to enterprise financial management. Through systematically analyzing the basic components of current enterprise financial management in China, we can a complete comparison with the contents of financial management ability in theory to set precondition to identify the existing problems in enterprise financial management ability in China. Throng reviewing the deep-seated problems in current enterprises financial management which are results of lack of financial management ability. There are ten major problems in financial management in China:unreasonable capital structure due to the of singularity property right structure, incomplete structure for corporate governance, lack of CFO system, lagging transformation of financial management functions, irrational financial control and management system, poor and inefficient funding management, weak and usefulness of financial budget especially the comprehensive budget, low level of informatization on financial information and make slow progress, poor financial information quality thanks to inefficiency of financial motivation and restriction and flawed financial talent group. The most effective way is to set a scientific authentication and evaluation index system on financial management ability which can greatly guide and promote the enterprise financial management ability. This is meaningful for the development of market economy, increasing the core competitive power of enterprises, transforming government functions and so on. Government launches the authentication system on financial management ability including public management theory, institutional economics theory and management control theory. From the angle of public management, the government has the function of public management. And authentication as an indirect management approach reflected the transforming government functions that pass the information about value creation ability of enterprises to the market, guide movement of resource to more competitive enterprises, and propel better social resource allocation. From the angle of institutional economics theory, authentication as an institutional arrangement can encourage enterprises externalizes their internal information. As result, stakeholders can judge the investment value by obtaining authentication t information about the financial management ability. This can partly reduce the information asymmetry problem in order to ease principal-agent problem. From the angle of management control theory, authentication as an evaluation of the performance of financial control can be separated into control effects including human resource, information, production, marketing and so on. Consequently, the full view of management control can be reflected by the financial control to encourage enterprises identify and solve, problems in management in time so as to achieve healthy sustainable development in a right direction.Chapter5discusses this paper practically and selectively references the successful experience of ISO9000, credit-evaluation system and business school certification system. This paper details and summarizes the authentication processes, index system, authentication pattern and functional roles of previous three authentication systems in order to offer guidance of the implement of authentication on financial management ability in China.In chapter6, according to six index systems of enterprise financial management ability constructed in theory, a practical index system constituted by15first-class indexes,27second-class indexes and64three-class indexes is finally built by means of expert interviews, questionnaire on key points and so on. Every factor of financial management ability contains2to3first-class indexes:as financial strategy is a sub-strategy of enterprise strategy, financial strategy management ability is measured by rationality of financial strategy, rationality of property right structure and rationality of corporate governance structure based on property right structure and corporate governance structure; innovation and learning ability is largely reflected by the improvement of competencies of the executive and finance staff which contains two indexes:the role of middle and senior financial managers and construction of financial talent group; resources integration ability is measured by informationization and management level of financial information, management level of comprehensive budget and level of funding management which are derived from efficient allocation of internal resources and utility maximization; organizational and coordination ability which established in the integration of all available external resources contains three indexes including industrial-financial business model, contact with capital market and coordination of stakeholders; risk management ability which based on the precaution of financial and other risks and coordination of the relationships between long and short, part and overall, nearsighted and far-sighted can be measured by two indexes including level of financial risk management and level of control of overall risk; financial performance ability reflected by financial statements and financial performance can be measured by quality of financial statements and effect of financial management. And chapter7demonstrates the detailed authentication method and standards as well.Chapter7is aimed at the problem how to implement the authentication of financial management ability. It is necessary to clarify the related organization and requirements and implementation process of authentication. An information service platform of authentication information of financial management ability should be set up and the application fields of authentication results are also illustrated. The confirmation principle of authentication of financial management ability must be government agencies to confirm the qualification of applicant applying for authentication principles and to carry out supervision. The authentication principles can be accounting firm and futures-related business, property assessment institutions and credit rating agency qualified in securities. The authentication should choose a combination of compulsory authentication and voluntary authentication. The final part elaborates on the process of authentication of financial management ability and clarifies the application fields of authentication results.更多还原