【作者】 杨晓涛；

【导师】 王冬梅；

【作者基本信息】 北京交通大学 ， 工商管理， 2008， 硕士

【摘要】 随着我国经济体制改革的不断深入,企业集团得到迅速地发育和成长,并逐步成为我国企业经济中的重要力量。然而,我国企业集团的组建和发展是在市场经济发育不成熟的条件下进行的,从财务控制角度看,普遍存在激励不足、控制无效甚至是控制空白等问题或弊端,这必然造成集团公司财务失控和国有资产流失等现象屡屡发生,因而对企业集团财务有效地控制就具有重大的现实意义和深远影响。本文根据企业集团财务控制的相关概念和理论基础,对企业集团财务控制的概念及特点进行了系统剖析,力图构建一个企业集团财务控制理论体系的基本框架;从S高速集团财务控制的现状出发,依据提出的财务控制的理论,对S高速集团财务控制问题进行系统的研究,重点从完善母子公司治理结构、强化预算控制、集中控制集团资金、委派独立财务总监、加强内部审计、完善内部信息制度等八个方面提出了相应的对策。S高速集团是我国特大型国有独资企业,集团资产规模位居省管企业第一名,列2006年度“中国最大500家企业”第314位,本文选择S高速集团财务控制问题作为研究对象,具有一定代表意义。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一S高速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。本文创新点是提出该集团公司应施行独立财务总监制,即通过组织结构的重新设计、职责权限的重新分配以及相互关系的重新界定,为强化集团公司的财务监管和强调财务总监的独立性做出一系列制度安排。更多还原

【Abstract】 With the expansion and development of the reform of economical system, the modality of corporational group has gained a rapid growth, being one of the important forces in our corporational economy. But, because their construction and development is based on the background that the market economy is immature, the corporational groups in our country suffer widely from insufficient inspiration and ineffectual control, even vacant control, from the angle of financial control. These issues and problems make the corporational groups lose control of their finance and the disappearances of national assets arise repeatedly. So, it is of realistic significance and far-off influence to enhance the financial control of the corporational groups in China.This thesis is to systematically analyze the concepts and traits of the financial control in the corporational groups, based on the related concepts and theories, and to construct a theoretical frame for the financial control of the corporational groups. The second part of this thesis is to study and investigate the issues and problems of financial control of the S Express Highway Corporational Group, based on the financial control theory in the first part, and to propose the corresponding countermeasures. The emphasis will be put on the following eight aspects---to improve the ruling structure of the parental and subsidiary companies, to strengthen the budget control, to collect the power of fund control, to accredit the independent financial majordomo, to enhance the internal audit and to advance the internal information system.The S Express Highway Corporational Group is one of the oversize national sole proprietorship, occupying the first place among all the provincial enterprises and 314^th among the biggest 500 enterprises in China in 2006. Its representation of its kind is the reason of taking it as the object of study in this thesis, and the aim is to explore how to construct effectual and integrative financial control system for the corporational groups in China, and to propose the corresponding, substantial scheme to build up the integrative financial control system, based on the real instances of the S Express Highway Corporational Group. The brand-new idea in this thesis is that the S Express Highway Corporational Group must build up the occupancy of the independent financial majordomo, that is, to make a series of systematical arrangements to ensure the financial supervising and the independence of the financial majordomo through the redesign of the organizational structure, the redistribution of the functions and duties and the redefinition of their correlations.更多还原