企业集团财务控制问题研究
企业集团财务控制问题研究[20200105123828]
企业集团作为一种经济组织的新形式，已成为经济发展的重要力量。对财务的有效控制是一个企业集团立足和发展所需具备的必要前提。企业集团的发展壮大离不开强大经济实力的支撑,只有建立完备的财务控制系统,有效把握企业财务状况,才能为企业集团的健康有序发展奠定坚实的经济基础,促进企业集团的可持续发展。本文介绍了企业集团的概念及其特征，阐述了对企业集团财务控制的理解，分析了企业集团财务控制存在的问题及对产生问题的原因，并提出了对企业集团财务控制的相关措施。 *查看完整论文请+Q: 351916072
关键字:企业集团,财务控制,措施
目录
1 引言··························································································· 1
2 企业集团财务控制概述··································································· 1
2.1 企业集团的概念和特征···································································1
2.2 企业集团财务控制的概念······························································· 2
2.3 企业集团财务控制模式·································································· 4
3 企业集团财务控制存在的问题·························································· 4
3.1 企业集团财务控制模式极端化··························································5
3.2 公司治理结构不规范······································································5
3.3 财务职能不明确············································································6
3.4 控制制度不健全············································································6
3.5 财务信息不可靠············································································7
3.6 集团内部审计不健全 ···································································7
3.7 业绩考评、激励制度不完善或未有效执行············································8
3.8 财务控制手段落后·········································································8
3.9 企业集团管理人员素质跟不上市场变化··············································8
4 完善企业集团财务控制系统的措施探讨·············································· 8
4.1 合理选择企业集团财务控制模式·······················································8
4.2 规范公司治理结构 ······································································10
4.3 科学优化企业集团财务控制组织结构与决策机制································11
4.4 完善企业集团财务控制制度框架·····················································11
4.5 健全企业集团内部审计 ·······························································13
4.6 实行以财务总监委派制为代表的人员控制·········································13
4.7 推行科学的绩效评价····································································13
4.8 建设合理的激励机制 ·································································· 13
5 实施我国企业集团财务控制保障手段的研究·······································14
5.1 信息系统集成为企业集团财务控制系统正常运转提供技术保障··············14
5.2 加强文化建设增强企业集团的凝聚力···············································14
结论······························································································ 15
致谢······························································································ 16
参考文献························································································ 17
图1企业集团的一般组织结构·······························································2
图2财务控制模式的位置与重构路径图····················································9
表1预算执行组织与责任对应表···························································12
1 引言
随着我国社会主义经济体制的树立、完善和开展，我国企业集团如雨后春笋般不断涌现，目前已经有一大批具有一定规模、实力和发展前景光明的企业集团。不过因其日益发展壮大，集团内组织结构和管理也愈加纷乱，企业集团财务控制问题便成为阻碍各企业集团内部管理的一道巨大暗礁。怎样对集团内成员企业及经营管理者进行有效的控制，尤其是如何有力的控制财务这块儿，在我国企业集团发展中需要引人深思。
企业集团作为一种经济组织的新形式，已成为经济发展的重要力量。对财务的有效控制是一个企业集团立足和发展所需具备的必要前提。企业集团的发展壮大离不开强大经济实力的支撑,只有建立完备的财务控制系统,有效把握企业财务状况,才能为企业集团的健康有序发展奠定坚实的经济基础,促进企业集团的可持续发展。本文介绍了企业集团的概念及其特征，阐述了对企业集团财务控制的理解，分析了企业集团财务控制存在的问题及对产生问题的原因，并提出了对企业集团财务控制的相关措施。 *查看完整论文请+Q: 351916072
关键字:企业集团,财务控制,措施
目录
1 引言··························································································· 1
2 企业集团财务控制概述··································································· 1
2.1 企业集团的概念和特征···································································1
2.2 企业集团财务控制的概念······························································· 2
2.3 企业集团财务控制模式·································································· 4
3 企业集团财务控制存在的问题·························································· 4
3.1 企业集团财务控制模式极端化··························································5
3.2 公司治理结构不规范······································································5
3.3 财务职能不明确············································································6
3.4 控制制度不健全············································································6
3.5 财务信息不可靠············································································7
3.6 集团内部审计不健全 ···································································7
3.7 业绩考评、激励制度不完善或未有效执行············································8
3.8 财务控制手段落后·········································································8
3.9 企业集团管理人员素质跟不上市场变化··············································8
4 完善企业集团财务控制系统的措施探讨·············································· 8
4.1 合理选择企业集团财务控制模式·······················································8
4.2 规范公司治理结构 ······································································10
4.3 科学优化企业集团财务控制组织结构与决策机制································11
4.4 完善企业集团财务控制制度框架·····················································11
4.5 健全企业集团内部审计 ·······························································13
4.6 实行以财务总监委派制为代表的人员控制·········································13
4.7 推行科学的绩效评价····································································13
4.8 建设合理的激励机制 ·································································· 13
5 实施我国企业集团财务控制保障手段的研究·······································14
5.1 信息系统集成为企业集团财务控制系统正常运转提供技术保障··············14
5.2 加强文化建设增强企业集团的凝聚力···············································14
结论······························································································ 15
致谢······························································································ 16
参考文献························································································ 17
图1企业集团的一般组织结构·······························································2
图2财务控制模式的位置与重构路径图····················································9
表1预算执行组织与责任对应表···························································12
1 引言
随着我国社会主义经济体制的树立、完善和开展，我国企业集团如雨后春笋般不断涌现，目前已经有一大批具有一定规模、实力和发展前景光明的企业集团。不过因其日益发展壮大，集团内组织结构和管理也愈加纷乱，企业集团财务控制问题便成为阻碍各企业集团内部管理的一道巨大暗礁。怎样对集团内成员企业及经营管理者进行有效的控制，尤其是如何有力的控制财务这块儿，在我国企业集团发展中需要引人深思。
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