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Financial Control Model of Enterprise Group and Its Choice

编辑: 毕业论文 Release time: 2016-08-18 Editor: Graduation thesis

Abstract: This article analyzes the content and applicability of the three modes of financial control of enterprise groups, and believes that Chinese enterprise groups should tend to choose a medium-sized financial control mode, mainly based on three factors: the type of enterprise group, centralization and decentralization, group Management skills. Finally, the article proposes that the implementation of the eclectic financial control model should pay attention to issues such as control subjects, control methods and control methods.

Keywords: enterprise group financial control compromise control mode

An enterprise group is an economic union consisting of a number of enterprises with independent legal personality as a link between property rights. Enterprise groups generally include the group's parent company, subsidiaries, participating companies and affiliated companies. The parent-subsidiary relationship established based on the property rights relationship is the basis for the survival and development of enterprise groups. The essence of the financial control of an enterprise group is the financial control of the parent company's subsidiaries, which has always been a key issue of concern in the academic and business circles. This article focuses on the choice of financial control mode of enterprise groups and the issues that should be paid attention to.

I. Financial control mode of enterprise groups

Financial control of an enterprise group is a management activity and means to ensure the realization of the objectives of the enterprise group. Financial control is essentially the control of the relevant organizations, personnel behaviors, and financial resources in the enterprise, that is, by controlling the organization, personnel behaviors, and financial resources in financial activities to coordinate the goals of all parties and maximize the financial value of the enterprise. The financial control system includes monitoring measures before and during the event, as well as monitoring measures after the event.

A pattern is a standard pattern of something or a standard pattern that one can follow. Any model represents concrete, objective, and real things, and financial control models are no exception. However, the model also has its abstract side, that is, it reflects not a collection of all the components of a thing, but rather selects certain attributes and specific components of a thing according to a certain purpose and requirement, and ignores other attributes and components of a thing (Mao Bolin, Zhao Dewu 1990). According to the concentration of management authority, this paper divides the financial control system of enterprise group into centralized mode, decentralized mode and compromise mode.

1. Centralized financial control model

Under the centralized power model, various financial decision-making powers of the enterprise group are concentrated in the parent company. All subsidiaries must strictly implement the parent company's decisions. Each subsidiary is only responsible for short-term financial planning and daily operation management. The main contents are as follows: (1) The parent company develops a unified resource planning system. All financial resources consumed by important operating activities are included in the plan. The subsidiary's business must conform to the group's development strategy. (2) Capital allocation is based on supporting the group's overall strategy. The subsidiary has no investment decision-making power and is a profit or cost center rather than an investment center. (3) Specify the performance standards (financial and non-financial performance) that the subsidiary should meet in detail, and strictly evaluate them. (4) The financial department of the subsidiary is the dispatched office of the parent company's management headquarters. The parent company has the final decision-making power on the appointment, promotion, and dismissal of the financial manager of the subsidiary.

This model is mainly applicable to enterprise groups with strong business relevance (such as horizontal integration or vertical integration), that is, industrial enterprise groups. The strong business synergy between the parent company and the subsidiaries, and between the subsidiaries, makes the benefit of the coordination function of the headquarters greater than the cost of coordination. For example, the unified procurement and marketing of the headquarters and the unified external financing and other operating or financial strategies will improve the company Overall benefit. The purpose is to strengthen the financial planning function of the headquarters and rationalize the financial relationship between the parent company and its subsidiaries and between the subsidiaries through centralized financial control.

2. Decentralized financial control model

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