【作者】 刘晓红；

【导师】 周盟农；

【作者基本信息】 武汉理工大学 ， 会计学， 2004， 硕士

【摘要】 企业集团作为一种高级组织形式，综合了企业组织形态的多种优势，将推动企业组织形态和经营机制的合理化；它们作为国民经济发展的支柱，是实现产业结构调整和升级的主导力量；另外企业集团还是发展外向型经济的中坚力量，代表着国家的国际竞争力。正是基于企业集团的这种战略作用，各个国家都在积极地发展和壮大企业集团以提高自己国家的综合国力。但是随着企业集团规模的不断膨胀，组织结构逐渐趋向复杂化，在其内部管理中将会遇到诸多困难。集团内部财务控制问题，一直是困扰各企业集团内部管理的一大难题，也是企业界非常关注的一个现实问题。 本文以我国大型企业集团作为研究对象，旨在探讨如何建立适合我国企业集团的、有效的、一体化的财务控制体系，同时结合我国大型企业集团——CH集团的财务控制实际情况有针对性的提出建立一体化财务控制体系的具体实施方案。 本文从分析企业集团这一高级组织的内涵出发，首先准确地界定“企业集团”一词，分析其特征及我国企业集团的发展现状；随后，结合“集团”的特性，引入了“集团财务控制”一词，深入分析了财务控制理论(包括财务控制的演化发展过程、内涵及目标、内容)；结合企业集团的财权及组织结构，归纳出目前企业集团在财务控制上采取的三种控制模式，即行政控制模式、参与监控模式及制度监控模式，并深入分析了以上三种模式的利弊及企业集团在选择控制模式时综合考虑的诸多因素。 本论文的后两部分主要是通过前部分的分析，提出要有效地实现财务控制，必须建立一个全方位、多元化的企业集团财务控制体系。即在完善的公司治理结构基础上，运用先进的网络信息技术，构建以全面预算管理为框架、资金运行控制管理为核心、财务人员控制为保障的多层次、多系统的财务控制体系，同时提出建立以财务信息控制体系及经营者绩效评价体系的财务控制辅助系统。最后本文以CH集团为案例，深入分析其在财务控制上存在的问题，提出建立财务控制体系的具体实施内容及方法。更多还原

【Abstract】 Enterprise group who has many advantages of enterprise organize forms, is an advanced organization. It can promote enterprise organize form and managing mechanism to rationalization; As the pillar of country economy , it has important effect on adjusting and upgrading industry structure ; additionally enterprise group is the elite strength in developing Export-oriented economy ,standing for international competing power of a country. It is because enterprise has these strategic functions, many countries are all actively growing enterprise group to increasing general strength of its country. But with enterprise group’s size expanding gradually, organize structure become more and more complicated and internal management in enterprise group become very difficult. The problem on financial control in enterprise group is a difficult problem on internal management which puzzled many enterprise group. But it is pity that there was not perfect theories inside and outside ours country until now.The paper takes our large-scale enterprise group as studying object. Purpose is discussing how to establish the effective integrate financial control system which is suited for our country, and on the base of it, combinate our large-scaleenterprise group--CH group’s financial control situation,pointed to expoundthe application project to establish financial control system.At the begine of the paper is to analyse the intension of enterprise group,firstly,accurately define "enterprise group",analyze its feature and the development of our counties enterprise groups ; then,combinate the feature of "Group",introduce"the group’s financial control",and deeply analyze the financial control theory(including the financial control’s development intension and target contents);combinating the enterprise group’s financial power and orgnization, I sum up the three financial control patterns which are assumpted by the enterprise group at present:Administration control pattern Participate control pattern and system control pattern, deeply analyze the pluses and minusesabout the three control pattern and the factor which should be considered by the enterprise group when they choose the control pattern.The finale two parts of the paper is to summerize the foregoing, expound that the enterprise group must establish one omni-directionak pluralism financial control system to effectively achieve the financial control.lt means on the base of the perfect compony’s administration struction, frame that through the budget for and manage in an all-round way, core that through financial control, guarantee that through financial person control, to establish mulit-levek many systems financial control system.At the same time, the paper suggest to establish the financial control assistance system which concluding the financial information control and the outstanding achievement evaluating index system. Finally, case that through CH Group ,deeply analyze the problems in its financial control,and expound the application project to establish its financial control system.更多还原