企业集团财务集中管控模式研究
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摘要
随着国家大力发展可再生能源,致力于电源结构调整,将发展风电等新能源作为改善能源结构的重要手段和新的经济增长点。我国丰富的风力资源及国家鼓励风电发展的政策为风电事业实现跨越式发展带来了前所未有的历史机遇。风电企业迅速成长壮大走上集团化经营的道路,但随之而来的是由于企业快速发展与内部机制的不完善所带来的一系列矛盾和问题,其中最为出资人和管理者所关切的是财务管控问题。本文针对当前我国风力发电行业的特点,以集团企业母子公司在财务管控模式上的选择这一角度作为切入点,来深入研究如何创新集团企业母子公司财务管控模式。并以A新能源公司财务管理模式中存在的问题,通过实证分析和学习借鉴,就如何构建和创新财务管理模式,具体阐述了管理理念和思路,遵循“合法性、重要性、经济性、制衡性”等基本原则,提出了A新能源公司财务集中管控模式的实施方案。论文共分五篇：
第一篇阐明了选题的背景,研究的方法。本文根据风电行业的特点,采用案例分析的方法,对高速发展的新能源公司如何构建财务集中管控模式进行了初步探索。
第二篇财务管控模式的比较与选择。在对企业集团以及集团财务管控的内涵、特征进行分析的基础上,对四种典型的企业集团财务管控模式进行了比较研究,依据风电行业企业的特点选择出适合研究目标企业的模式。
第三篇企业集团财务集中管控模式的构建。从组织、制度、业务三大方面提出人员、投资、资金、预算、内控、核算体系、税费管理、物资采购、内部审计、法律事务等十个统一来实现集团财务集中管控模式的构建。
第四篇以研究目标企业—A新能源公司为例,根据其所属行业特点将上述企业集团财务集中管控模式进行具体应用,提出了切合该公司实际情况,并具有很强操作性的动态的财务集中管控方案,并对实施后出现的问题提出相应解决措施。
第五篇是研究结论。由于影响财务管控模式的因素很多,各企业所面临的行业竞争环境和自身条件以及不同的发展阶段,所以,并不存在一个“标准”或“万能”的模式,也没有一个一成不变的“最佳”的模式,只有“最适合自己”的模式,而且它们还将随一些外界因素的变化而发生变化。所以企业集团财务模式应该是以企业战略为导向的动态的调整过程,随着企业的发展以及经营模式的变化,财务管控要动态地随之变化。
因此,本文对处于高速发展阶段的研究目标企业,构建有效的财务管控以实现风险承受下的战略发展目标,具有重要的现实意义。
Along with Chinese government's commitment to the vigorous development of renewable energy and the power supply structural adjustment, wind energy becomes an important means to improve the energy structure as well as a new economic growth point. China's abundant wind resources and state policies on promoting wind power development have brought an unprecedented historical opportunity for wind industry achieving leapfrog development. Wind energy companies grow quickly on the road of group management, but series of contradictions and problems of the rapid development of enterprise and imperfect internal mechanisms emerges, most of which investors and managers concern is the financial management and control issue.
Based on current characteristics of China's wind power industry, the essay starts from the financial management and control model of parent and subsidiary companies in conglomerate to further study the conglomerate innovation on financial management and control model between parent and subsidiary companies. Based on New energy company A's financial management problems, through empirical analysis and summarizing, the essay expounds how to build and innovate financial models following the basic principles of "legitimacy, importance, economical and balance ", and then proposes implement scheme of the centralized financial management and control model of New Energy Company A. The essay is divided into five chapters as follows.
The first chapter sets out the background of topics and research methods. According to the characteristics of the wind power industry, the essay uses case-based analysis to make a preliminary exploration on how to build financial management and control model in a rapidly-developing new energy company.
The second chapter compares different financial management and control models. Based on the analysis of conglomerate and financial management and control's characteristics and concepts, the essay compares four types of conglomerate financial management and control models and chooses the suitable one for new energy company A.
The third chapter focuses on the building up of centralized financial management and control model in conglomerates. From the organization, system, and business aspects, the model unites ten factors as investment, finance, budget, internal control, accounting systems, tax management, material procurement, internal audit, legal affairs to achieve the structure of centralized financial management and control model.
The fourth chapter studies cases of New Energy Company A and put the above financial management and control model in to application according to its industrial characteristics. A suitable model is proposed to meet needs of new energy companies, which is a dynamics and operational financial focus control scheme. The problems coming from the above financial model implementation are also solved in this part.
The fifth chapter is about conclusion. As the influence factors vary in financial management and control models and different companies are in different competition environment and developing periods, a optimal or universal financial model doesn't exist but the most suitable model while it may changes along with the outer factors. For conglomerates, the financial model is a strategy-oriented and dynamically adjusted process. With the development of company business and running models, the financial management and control model should change correspondingly.
Therefore, this essay about conglomerate financial management and control model is practical significant to the rapid developing new energy company with long-term construction and operation periods.
This essay has totally 6 figures,2 tables and 49 references.
第一篇阐明了选题的背景,研究的方法。本文根据风电行业的特点,采用案例分析的方法,对高速发展的新能源公司如何构建财务集中管控模式进行了初步探索。
第二篇财务管控模式的比较与选择。在对企业集团以及集团财务管控的内涵、特征进行分析的基础上,对四种典型的企业集团财务管控模式进行了比较研究,依据风电行业企业的特点选择出适合研究目标企业的模式。
第三篇企业集团财务集中管控模式的构建。从组织、制度、业务三大方面提出人员、投资、资金、预算、内控、核算体系、税费管理、物资采购、内部审计、法律事务等十个统一来实现集团财务集中管控模式的构建。
第四篇以研究目标企业—A新能源公司为例,根据其所属行业特点将上述企业集团财务集中管控模式进行具体应用,提出了切合该公司实际情况,并具有很强操作性的动态的财务集中管控方案,并对实施后出现的问题提出相应解决措施。
第五篇是研究结论。由于影响财务管控模式的因素很多,各企业所面临的行业竞争环境和自身条件以及不同的发展阶段,所以,并不存在一个“标准”或“万能”的模式,也没有一个一成不变的“最佳”的模式,只有“最适合自己”的模式,而且它们还将随一些外界因素的变化而发生变化。所以企业集团财务模式应该是以企业战略为导向的动态的调整过程,随着企业的发展以及经营模式的变化,财务管控要动态地随之变化。
因此,本文对处于高速发展阶段的研究目标企业,构建有效的财务管控以实现风险承受下的战略发展目标,具有重要的现实意义。
Along with Chinese government's commitment to the vigorous development of renewable energy and the power supply structural adjustment, wind energy becomes an important means to improve the energy structure as well as a new economic growth point. China's abundant wind resources and state policies on promoting wind power development have brought an unprecedented historical opportunity for wind industry achieving leapfrog development. Wind energy companies grow quickly on the road of group management, but series of contradictions and problems of the rapid development of enterprise and imperfect internal mechanisms emerges, most of which investors and managers concern is the financial management and control issue.
Based on current characteristics of China's wind power industry, the essay starts from the financial management and control model of parent and subsidiary companies in conglomerate to further study the conglomerate innovation on financial management and control model between parent and subsidiary companies. Based on New energy company A's financial management problems, through empirical analysis and summarizing, the essay expounds how to build and innovate financial models following the basic principles of "legitimacy, importance, economical and balance ", and then proposes implement scheme of the centralized financial management and control model of New Energy Company A. The essay is divided into five chapters as follows.
The first chapter sets out the background of topics and research methods. According to the characteristics of the wind power industry, the essay uses case-based analysis to make a preliminary exploration on how to build financial management and control model in a rapidly-developing new energy company.
The second chapter compares different financial management and control models. Based on the analysis of conglomerate and financial management and control's characteristics and concepts, the essay compares four types of conglomerate financial management and control models and chooses the suitable one for new energy company A.
The third chapter focuses on the building up of centralized financial management and control model in conglomerates. From the organization, system, and business aspects, the model unites ten factors as investment, finance, budget, internal control, accounting systems, tax management, material procurement, internal audit, legal affairs to achieve the structure of centralized financial management and control model.
The fourth chapter studies cases of New Energy Company A and put the above financial management and control model in to application according to its industrial characteristics. A suitable model is proposed to meet needs of new energy companies, which is a dynamics and operational financial focus control scheme. The problems coming from the above financial model implementation are also solved in this part.
The fifth chapter is about conclusion. As the influence factors vary in financial management and control models and different companies are in different competition environment and developing periods, a optimal or universal financial model doesn't exist but the most suitable model while it may changes along with the outer factors. For conglomerates, the financial model is a strategy-oriented and dynamically adjusted process. With the development of company business and running models, the financial management and control model should change correspondingly.
Therefore, this essay about conglomerate financial management and control model is practical significant to the rapid developing new energy company with long-term construction and operation periods.
This essay has totally 6 figures,2 tables and 49 references.
引文
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[4]张爱荣.企业集团财务公司发展的趋势.集团经济研究.2001(11)
[5]张延波.企业集团财务管理.浙江人民出版社.2002
[6]王世定.徐玉德.KIT环境下会计系统重构：一种融和理论及模型的构建.会计研究.2004(9)
[7]王风彬.集团公司与企业集团组织：理论·经验·案例.北京：中国人民大学出版社.2003
[8]王健.日本企业集团的形成与发展.北京：中国社会科学出版社.2001
[9]席酉民.跨国企业集团管理.北京：机械工业出版社.2002
[10]刘英.张玉玲.现代企业集团预算管理模式探讨.科技与管理.2002
[11]苍玉权.严华麟.怎样构建企业集团内部财务控制系统.商业时代.2004(1)
[12]唐现杰.赵双丽.网络环境下企业集团财务控制系统的构建.会计之友.2004
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[14]刘俊勇.全面预算管理：战略的观点.北京：中国税务出版社.2006
[15]王化成.伶岩等.全面预算管理.北京：中国人民大学出版社.2004
[16]徐汉泉.企业集团内部审计现状和发展的思考.广东审计.2001
[17]张顺娥.完善我国企业集团内部审计的建议.江苏商论.2004(10)
[18]王月欣.现代企业集团财务控制研究.北京：经济科学出版社.2004
[19]崔新健.王巾英.集团公司战略组织与管理.北京：清华大学出版社.2005
[20]郭晓利.企业集团国际比较.北京：中国财政经济出版社.2002
[21]斯蒂芬A.罗斯.公司理财.北京：机械工业出版社.2005
[22]胡健.李新成.现代石油股份公司财务管理.西安：陕西人民出版社.2001
[23]温青山.国际石油公司发展战略与财务管理.北京：石油工业出版社.2004
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[25]席酋民.企业集团治理结构.北京：机械工业出版社.2004
[26]阎达五.张瑞君.会计控制新论——会计实时控制研究.会计研究.2003(4)
[27]王凤彬.供应链网络组织与竞争优势.北京：中国人民大学出版社.2006
[28]姚俊.吕源.蓝海林.转型时期企业集团多元化、结构与绩效的实证研究.北京：经济科学出版社.200554
[29]席酉民.韩平.张禾.企业集团竞争力与业绩综合评价.北京：机械工业出版社.2004
[30]阎达五.价值链会计研究：回顾与展望.会计研究.2004(2)
[31]徐鹿.价值链会计研究现状评述.集团经济研究.2005(7)
[32]林秉华.积极探索集团公司财务管理模式.上海会计.2002(1)
[33]刘路冰.薛恒新.基于斯温茨抽象控制系统模型的实时会计控制研究.工业技术经 济.2006(9)
[34]姚小涛.席酉民.环境变革中的企业与企业集团.北京：机械工业出版社,2003
[35]刘均.风险管理概论.北京：中国金融出版社.2005
[36]金文华.建立全面风险管理体系探析.现代金融.2005(3)
[37]冯云飞.中国财务公司的功能定位.企业改革与管理.2004(5)
[38]马磊.现代管理环境下的企业集团财务管理模式研究.[硕位论文].天津.天津大学.2007.10-12
[39]王凤彬.赵民杰.企业集团管控体系—理论·实务·案例.经济管理出版社.2008.173-174
[40]葛晨.母子公司的管理与控制模式—北大方正集团、中国成华集团等管理与控制模式案例评析.管理世界.1996
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[42]魏润民.加强企业集团财务管控的建议.交通财会.2009.05
[43]李会敏.开滦集团公司财务集中管控体系的实践探讨.《会计之友》.2009.07
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