發(fā)布時(shí)間：2018-04-17 10:27

  本文選題：多元化 + 民營(yíng)企業(yè)集團(tuán)　； 參考：《中央民族大學(xué)》2017年碩士論文

【摘要】：改革開(kāi)放以來(lái),中國(guó)民營(yíng)企業(yè)經(jīng)濟(jì)取得了突飛猛進(jìn)的發(fā)展,在我國(guó)經(jīng)濟(jì)中的份量與日俱增,成為我國(guó)國(guó)民經(jīng)濟(jì)中的不可或缺的部分,在促進(jìn)地區(qū)經(jīng)濟(jì)發(fā)展、技術(shù)革新、增加就業(yè)、增加稅收和環(huán)境保護(hù)等方面越來(lái)越起到不可或缺的作用。我國(guó)正大力發(fā)展民營(yíng)經(jīng)濟(jì)。民營(yíng)企業(yè)集團(tuán)是民營(yíng)經(jīng)濟(jì)中最亮麗的色彩。2016年民營(yíng)企業(yè)五百?gòu)?qiáng)榜單顯示,五百?gòu)?qiáng)營(yíng)業(yè)收入都超過(guò)了百億,這說(shuō)明我國(guó)的民營(yíng)企業(yè)集團(tuán)規(guī)模已經(jīng)提高到一個(gè)新的層次,民營(yíng)企業(yè)集團(tuán)的經(jīng)濟(jì)實(shí)力大大增強(qiáng),而高水平的集團(tuán)管控將成為其繼續(xù)前進(jìn)的重要保障。民營(yíng)企業(yè)集團(tuán)大多數(shù)脫胎于小作坊、小加工企業(yè),憑著創(chuàng)始人的聰明才智和敢闖敢干,逐步發(fā)展成行業(yè)中的佼佼者,許多民營(yíng)企業(yè)集團(tuán)經(jīng)營(yíng)范圍涉及一、二、三產(chǎn)業(yè),在全國(guó)各地都設(shè)立分子公司,有的在國(guó)外設(shè)立企業(yè),成為全球性的公司。在民營(yíng)企業(yè)剛成立的初期,一般不大重視企業(yè)管理,隨著這些企業(yè)成為多元化民營(yíng)企業(yè)集團(tuán),如果不重視集團(tuán)管控,特別是集團(tuán)財(cái)務(wù)管控,這將嚴(yán)重影響這些企業(yè)集團(tuán)的發(fā)展,給中國(guó)民營(yíng)企業(yè)集團(tuán)的未來(lái)蒙上一層陰影。本文正是立足于此,選取多元化民營(yíng)企業(yè)集團(tuán)管控這一落腳點(diǎn),探索民營(yíng)企業(yè)集團(tuán)管控規(guī)律。多元化民營(yíng)企業(yè)集團(tuán)管理有自己的很鮮明的特點(diǎn),首先是"民營(yíng)",這就需要充分發(fā)揮民營(yíng)企業(yè)管理的高效;第二是多元化,這給企業(yè)集團(tuán)管理帶來(lái)難度,如何針對(duì)不同行業(yè)的公司進(jìn)行有效地、相互促進(jìn)的發(fā)展,是需要管理者著重考慮的。在民營(yíng)企業(yè)集團(tuán)發(fā)展過(guò)程中,有不少企業(yè)由于涉足多元化造成管理困難,資金壓力陡增,往往陷于了財(cái)務(wù)危機(jī),這其中如曾經(jīng)的巨人集團(tuán)等。因此,如何進(jìn)行企業(yè)集團(tuán)財(cái)務(wù)管控是多元化民營(yíng)企業(yè)集團(tuán)管理中的核心問(wèn)題。本文著重通過(guò)海亮集團(tuán),這個(gè)比較典型的多元化民營(yíng)企業(yè)集團(tuán)為例,來(lái)闡述多元化民營(yíng)企業(yè)集團(tuán)的財(cái)務(wù)管控問(wèn)題。本文包括六章,第一章說(shuō)明本文論點(diǎn)提出的研究背景,研究的目的和意義,國(guó)內(nèi)外文獻(xiàn)綜述,以及研究方法和創(chuàng)新之處;第二章是文章理論部分,包括有關(guān)集團(tuán)財(cái)務(wù)管控的基本概念和基本理論,為接下來(lái)的敘述打下理論基礎(chǔ);第三章就我國(guó)目前多元化民營(yíng)企業(yè)集團(tuán)管控的現(xiàn)狀進(jìn)行了分析,列舉了存在的一些普遍問(wèn)題,然后針對(duì)這些問(wèn)題進(jìn)行了原因分析,為解決這些問(wèn)題和總結(jié)多元化民營(yíng)企業(yè)集團(tuán)的管控體系做好鋪墊;第四章是海亮集團(tuán)案例分析,介紹了海亮集團(tuán)發(fā)展?fàn)顩r、產(chǎn)業(yè)規(guī)模,著重對(duì)其集團(tuán)財(cái)務(wù)管控進(jìn)行了分析,指出了海亮集團(tuán)在集團(tuán)財(cái)務(wù)管控中取得的成績(jī),同時(shí),就其存在的問(wèn)題做了一一闡述;第五章論述了多元化民營(yíng)企業(yè)集團(tuán)管控體系的構(gòu)建。針對(duì)現(xiàn)階段多元化民營(yíng)企業(yè)集團(tuán)財(cái)務(wù)管控出現(xiàn)的問(wèn)題,結(jié)合海亮集團(tuán)案例,對(duì)我國(guó)多元化民營(yíng)企業(yè)集團(tuán)財(cái)務(wù)管控體系的構(gòu)建和完善提出建議,提出構(gòu)建多元化民營(yíng)企業(yè)集團(tuán)財(cái)務(wù)管控體系要堅(jiān)持三項(xiàng)原則和落實(shí)七項(xiàng)具體措施,這樣才能為多元化民營(yíng)企業(yè)集團(tuán)管控做好保駕護(hù)航;第六章是總結(jié)和展望,對(duì)本文的論述過(guò)程做了簡(jiǎn)單總結(jié),觀點(diǎn)進(jìn)行了歸納。闡述做好多元化民營(yíng)企業(yè)集團(tuán)財(cái)務(wù)管控需要多方面因素配合,包括領(lǐng)導(dǎo)重視、全員參與、企業(yè)文化建設(shè)和集團(tuán)信息化水平等等,針對(duì)海亮集團(tuán)中目前存在的集團(tuán)財(cái)務(wù)管控問(wèn)題需要集團(tuán)領(lǐng)導(dǎo)高度重視,結(jié)合本文中提出的建議,有步驟地去改進(jìn)、完善和提高。多元化民營(yíng)企業(yè)的發(fā)展是我國(guó)經(jīng)濟(jì)深化改革中的重要一環(huán)。多元化民營(yíng)企業(yè)集團(tuán)財(cái)務(wù)管控是其集團(tuán)管理的基石。本文的研究為多元化民營(yíng)企業(yè)集團(tuán)的財(cái)務(wù)管控提供了參考意見(jiàn),具有現(xiàn)實(shí)意義;在理論上本文就我國(guó)多元化民營(yíng)企業(yè)集團(tuán)的財(cái)務(wù)管控做出了創(chuàng)新,具有一定的文獻(xiàn)補(bǔ)充意義。
[Abstract]:Since the reform and opening up, China private enterprises has made rapid economic development, grow with each passing day in China's economic weight, become an integral part of our national economy, in promoting regional economic development, technological innovation, increase employment, increase tax and environmental protection increasingly plays an indispensable role in China. The development of the private economy. The private enterprise group in the private economy is the most beautiful color in.2016 top five hundred private enterprises in the list shows that five hundred strong revenues exceeded 10 billion, which shows that China's private enterprises group size has been raised to a new level, private enterprise's economic strength has been greatly enhanced, and the high level of the control group will become an important guarantee for the continued advance. Most of the private enterprise group originated from small workshops, small processing enterprises, with smart and wisdom of the founder Daring, gradually developed into a leader in the industry, many private enterprises involved in the business of one, two, three industry, set up subsidiaries in the country, have set up enterprises in foreign countries, a global company. The newly established early in the private enterprises, like a little attention to enterprise management, as these enterprises become diversified private enterprise, if not pay attention to the control group, especially in the group's financial control, which will seriously affect the development of these enterprise groups, to Chinese private enterprise in the future to cast a shadow. This paper is based on this selection of diversified private enterprise group control this foothold, explore the private enterprise group control law. Private enterprise has its own diversified management the very distinctive features, the first is "private", which need to give full play to the high efficiency management of private enterprises; diversification is the second. For enterprise management difficult, according to different companies effectively, promote mutual development, is the need of management are considered. In the private enterprise in the development process, there are many companies involved in the diversification due to resulting difficulties, financial pressures, often in the financial crisis, which was the giant group. So how is the core problem of enterprise group financial control diversified private enterprise management. This article focuses on the Hailiang group, the typical diversified private enterprise group as an example, to explain the financial control problem of diversified private groups. This paper includes six chapters, the first chapter explains the research background of this point, purpose and the significance of the research, literature review, and research methods and innovations; the second chapter is the theory part of this paper, including the The basic concept and basic theory of group financial control, for the rest of the narrative theory foundation; the third chapter on the current situation of China's diversified private enterprise group control are analyzed, and enumerates the existing problems, and then analyzes the reasons for these problems, in order to pave the way to solve these problems and summarize the diversification of private enterprises control system; the fourth chapter is the analysis of Hailiang group case, introduces the development status of the sea bright group, the scale of industry, focusing on the group's financial control are analyzed, pointed out that the sea bright group in the group's financial control in performance, at the same time, the problems were elaborated; the fifth chapter discusses the construction of diversified private enterprise group control system. Aiming at the diversification of private enterprise financial control problems at the present stage, combined with Hailiang group cases in China The construction and put forward suggestions for perfecting the diversified private enterprise group financial control system, proposed building a diversified private enterprise group financial control system should adhere to the three principles and the implementation of the seven measures, so as to the diversified private enterprise group control to escort; the sixth chapter is summary and prospect, discusses the process of this paper makes a simple summary of views this completes the induction. The diversification of financial management of private enterprise group needs many factors, including leadership, full participation, enterprise culture construction and the group informatization level and so on, the sea bright group financial control problems in the group to group leadership attaches great importance to, combined with the proposed steps to improve and perfect and improve the development of private enterprises. The diversification of China's economic reform is an important part of the diversification. Financial management of private enterprise is the cornerstone of the group management. This study provides a reference for the diversification of private enterprise group financial control, has the practical significance in theory in this paper; the diversification of China's private enterprise group financial control makes innovation, has certain significance of literature.

【學(xué)位授予單位】：中央民族大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F406.7;F426.32

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