导　　师： 梁彤缨

学科专业： 120202

授予学位： 硕士

作　　者： ;

机构地区： 华南理工大学

摘　　要： 近年来,企业集团的国际化、联盟化,竞争与合作的趋势仍在继续。这一国际化的趋势要求企业集团不仅要加强自身建设和发展,而且必须高度重视企业集团的管理和公司治理问题,以真正提高企业集团的核心竞争力。在这个新的历史阶段,如何突出财务管理的地位和作用,建立、健全科学、合理、有效的企业集团财务管理模式是非常必要和非常及时的。 本文以飞翔企业集团为研究对象,结合企业的实际情况,借鉴国内外已有的研究成果,采用文献综述、理论联系实际、归纳法、专家询问、比较分析相给合的方法,在分析飞翔企业集团现存财务管理模式的基础上,提出了适应当今企业竞争形势和飞翔企业集团发展趋势的财务管理模式——集成化财务管理模式。 全文主要分为六大部分: 第一部分主要介绍了本论文的研究背景、研究意义、国内外研究现状、研究的框架、研究的思路及研究的方法。 第二部分概述了企业集团通行的三种财务管理模式及其优缺点,对企业集团通行的三种财务管理模式做了比较分析,也分析了企业集团财务管理模式选择的影响因素,为飞翔企业集团新的财务管理模式的构建提供理论基础。 第三部分主要阐述了飞翔企业集团现行财务管理模式存在的问题,并分析了现存问题的成因。 第四部分分析了飞翔企业集团集成化财务管理模式构建的影响因素,提出了构建集成化财务管理模式应遵循的原则,阐述了集成化财务管理模式的具体构建内容。 第五部分详细讨论了飞翔企业集团集成化财务管理模式实施的前提条件、实施步骤,分析了在实施集成化财务管理模式过程中可能遇到且必需解决的问题,为保证集成化财务管理模式的顺利实施,提出了相应的具体保障措施。 第六部分是结论部分,主要归纳了全文的结论并指出了论文存在的不足,对论文的完善提出了改进方向。 本文的研究为飞翔企业集团财务管理模式的改进和完善提供了思路,对与飞翔企业集团相类似的企业集团财务管理模式的选择具有一定的参考价值。 In recent years, enterprise group's internationalization, the alliance, the competition and the cooperation tendency was still continuing. This internationalization's the tendency request enterprise group not only need strengthen the self building and the development, moreover must take the enterprise group the management and the company governs the question, by enhances the enterprise group truly the core competitiveness. In this new historical stage, how the prominent financial control's status and the function, the establishment, perfect scientific, reasonable, is the effective enterprise group financial control pattern very essential and is prompt. This paper is subjected to the study of the financial management model of Feixiang Enterprise Group. By linking the Actual situation of the enterprise, by applying induction, by using the exiting research result home and aboard, and by adopting the research methods of literature review, linking the theory with practice, expert consultation and comparative analysis, the author have come to the conclusion of Integration Financial Management Model, which is suitable for the trends of Feixiang Enterprise Group as well as other enterprises nowadays. This paper consists of six parts: Part One mainly focuses on the background, significance, current relevant researches in China and oversea, framework, ideas and methodology of the research in this paper. Part Two summarizes Enterprise Financial Management Group, the three access modes and their advantages and disadvantages. Comparison and analysis on models and influence factors of the selection are offered, aiming to provide theoretical foundation for the construction of a new model. Part Three gives a depiction of the existing problems and provides analysis ,And analyzed the causes of existing problems of Feixiang Enterprise Group. Part Four analyses the influence factors in the construction of integrated financial management models of Feixiang Enterprise Group and propounds the principles and detailed contents in it. Part Five discusses a detailed introduction of the prerequisites, procedure and problems that might be encountered and need to be solved in the implementation of integrated financial management models in Feixiang Enterprise Group. Relevant safeguard measures are offered to guarantee the success in it. Part Six is a summing-up, in which conclusion, as well as insufficiency is given and improvement orientation is also pointed out for further development of this paper. The study mentioned in this paper has helped Feixiang Enterprise Group think clearly about how to improve and perfect their financial management model. It is a valuable reference for those enterprises, whose financial management models are familiar to Feixiang Enterprise Group, to make an appropriate option on the financial management model.

关 键 词： 企业集团 财务管理模式 集成化

分 类 号： [F275]

领　　域： [经济管理] [经济管理]