中胜生物技术集团财务控制体系研究

【作者】 褚明斌；

【导师】 吴革；

【作者基本信息】 对外经济贸易大学 ， 工商管理， 2006， 硕士

【摘要】 该文以国有大型企业集团-中胜生物技术集团作为研究对象,旨在探讨如何建立适合该企业集团的、有效的、一体化的财务控制体系。该文首先分析了中胜集团作为母公司对下属企业在财务管理方面存在的问题,即财务控制力量薄弱,仅通过有限的财务制度进行管理,缺乏系统的财务控制体系和控制手段,导致财务信息的滞后,无法对集团内部资源进行合理的调配和使用,降低了集团存在的价值。 文章第二部分,对中胜集团面临的财务管理困境定义为集团财务控制力量薄弱所导致。通过分析,作者提出了加强财务控制,建立以集权为主,分权为辅的财务控制思路,积极采取经济调节的手段加强集团财务战略的贯彻和对下属企业的财务监督。 文章第三部分,作者论述了通过完善财务预算管理,建设财务结算中心的方式解决上述存在问题的对策。文中对目前中胜集团采用的预算指标进行了简单的分析,找出目前指标体系存在的问题,作者参考平衡记分卡的管理思路,提出了具体的预算指标体系。将预算指标与考核方式挂钩,制定了沃尔综合评价表,以合理的评价预算的执行情况。建立财务结算中心,是中胜集团有效利用资金,也是对下属企业进行资金控制的有效手段,文中阐述了财务结算中心的建设思路和完善资金运作流程的操作方法。 最后,作者总结出完善财务预算管理体系和建设财务结算中心是解决目前中胜集团财务控制薄弱的有效途径的结论,同时指出了本文研究的不足。更多还原

【Abstract】 The article is an empirical study about the financial control in corporation. The study focus on HQ financial control of ZHONGSHENG Biology-Technology Corporation, an great state-owned corporation in China.At first part, we introduce the problems which the group faced in financial control on the view from the headquarters. Then, we analyze the reasons which lead to the loose in financial control. Due to the ways and means of control are limited for subsidiary companies, the HQ can’ t get enough informs to indicate or supervise the operations of subsidiaries.In the second part, we conclude, under the special environment of the group , that we should enforce the centralization of financial control in group to solve the problems they are facing. Only in this way, can the HQ take the advantages as an collective group to get more power. In most time, we should take the economic ways to accommodate the actions of subsidiaries to the whole group’ s strategy.In the third part, we suggest that the financial budget and the cash control center are good ways to solve the problems. In this part, we find the index in financial budget which the group practicing is unreasonable, it is too simple to indicate the right action of the managers in subsidiaries. We design a serious index to evaluate the achievements according to the financial budget. To built the cash control center is an other effective way to control cash, it can make good use of cash-the most value resource in the company.At the end , we conclude that the management for the subsidiaries in finance is loose, that leads to the nearly out of control of the HQ. The ways and means to solve the problem is to consummate the budget in finance and to set up the cash control center to manage it. On the otherhand, we indicate the defects of study in this article.更多还原