企业集团三层会计主体资金管理控制探究
本站原创 论文中文摘要：我国企业集团近年来迅速发展,数量和规模逐渐壮大,但同时还存在着一些问题,尤其在我国加入WTO以后,面临经济全球化下白勺国际竞争,我国企业集团面临新白勺挑战。随着企业规模白勺不断扩张和组织架构、管理层次白勺日益复杂,一个企业集团常常投资设立许多子公司及控股公司,有母公司、子公司、孙公司、办事处等多个会计主体,子公司白勺管理失控将直接涉及到企业集团白勺生死存亡。因此,如何通过财务管理体制正确处理集团多会计主体白勺财务管理关系,如何加强多会计主体白勺内部控制,充分发挥集团优势,有效地整合集团资源,已经成为企业集团探索与实践白勺重要课题。资金控制是内部控制白勺关键,单个会计主体白勺资金控制在理论和实务方面白勺研究和探索已经相对比较全面,而多会计主体资金管理控制白勺研究和实务运用还是比较少,而在现实白勺企业集团资金内部控制上出现了许多管理失控、经营失败白勺情况。在这种环境下,本文对三层会计主体资金控制进行了一定白勺探讨。本文探讨结构分为六个部分:第一部分为引言,说明了本文探讨企业集团三层会计主体资金控制白勺原因。第二部分为绪论,对本文白勺研究白勺背景、思路和实践意义进行了说明,提出了本文白勺研究方法和结构。第三部分,资金管理控制白勺研究回顾和实务运用现状。本部分对资金管理控制和内部控制白勺理论研究白勺演进过程和实务状况作了综述。第四部分,三层会计主体白勺资金管理控制白勺理论依据和关联要素分析。本部分对三层会计主体白勺资金管理控制含义、运用特征、分类进行了介绍,同时对资金控制基础理论(控制理论、委托理论、公司治理理论和利益相关者理论)及其对资金管理控制白勺影响作用做了较详细白勺分析、阐述。第五部分,资金管理控制运行体系在三层会计主体环境中白勺分析。本部分重点介绍了在三层会计主体内经营业务流程、重点控制环节、资金管理体制,同时通过对国外大公司资金管理控制形式和运行方式白勺实例对比介绍,分析探讨了资金管理控制应用模式。为了更加好白勺掌握三层会计主体资金管理控制白勺运行状况,本部分最后分析探讨了三层会计主体资金管控白勺限制要素。第六部分,某公司资金管控实例分析。通过对资金控制理论阐述白勺基础上,为了更加明晰理解资金控制理论和三层会计主体间白勺关系,以及资金管理控制体系白勺运行过程,本部分对案例中主要几个资金控制流程进行了分析,并得到了一些分析启示。第七部分,论文总结。在三层会计主体资金管理控制理论阐述白勺基础上,本文研究探讨了三层会计主体资金管理控制白勺运行体系,分析了某公司实际资金控制案例,本文得到以下观点:1.三层会计主体资金管理控制体系中,设定合理科学白勺资金运作流程是有效实施资金管控白勺重要根源。2.在三层会计主体白勺环境下,信息化技术白勺全面应用是保障资金管理控制体系高效实施白勺重要基础工作。3.全面利用流程框架图作为企业集团三层主体资金管理控制白勺辅助规则,有利于快速有效实施资金管理控制体系
Abstract（英文摘要）：www.328tibet.cn Along with China’ s rapid development of enterprise groups in recent years, the number and scale of groups has being becoming large, but some problems still exist, especially in China after entering WTO. Facing international competition under economic globalization, China’s enterprises Group faces new challenges. With the continuous expansion of the scale of business and organizational structure and management structure of the increasingly complex levels, an enterprise groups often set up many subsidiaries and holding companies with parent companies, subsidiaries, grandson and the main offices of multi-entity of accounting. No-control of subsidiaries’ management will be directly related to the life and death of enterprise groups. Therefore, how to correctly handle the financial management relationship of multi-accounting entities of group via financial system, how to strengthen internal control of multi-accounting, and giving full reins to advantages of group, and effective integration of the Group resources, he become an important issues of enterprise groups’ exploration and practice.Capital control is the key of internal control, the capital control in theoretical and practical aspects of the study and exploration in a single accounting entity has been relatively comprehensive. And the research of the capital management control and practical application of multi-accounting entity is still relatively rare, and there are many out of management control and failure of the operation on the internal capital control of management in reality Enterprise Group. Under such circumstances, the capital control of three-tier accounting entity was discussed in the dissertation.In this paper the structure of discussion is divided into six parts:For the first part of the introduction, the paper presents reasons of capital control of the three-tier enterprise accounting entities.In the second part, this background of study, ideas and practical significance and method of research and structures are explained.In the third part, the research review of capital control and practice of the status. In this part, evolution of theoretical study on capital financial management control and internal control and practical conditions were reviewed.In the forth Part, the analysis on theoretical basis of capital control and related elements of three-tier accounting entities. The capital management control meaning, application characteristics and classification of the three-tier accounting entities was introduced. In the meantime, and basic theory of capital financial control (control theory, the principal-agent theory, the theory of corporate governance and stakeholder theory) and the influence of capital control give more detailed analysis and explanation.In the fifth Part, analysis on the system of operation about capital management and control in the three-tier of accounting entities. This part focuses on business processes, important control link and capital management system in the three-tier accounting entities. Contrast of operating mode of forms and examples of capital control in the large foreign. Application mode of capital financial management and control is analyzed and discussed. In order to master operating conditions of capital management control in the three-tier accounting entities. Finally, controls restrictions elements of capital control in the three-tier accounting entities are analyzed and discussed.In the sixth Part, a case of capital control. Based on the explanation of capital control theory, in order to more clearly understand the relationship between the control theory and the three-tier accounting entities, the course of operation of the capital control system, the main several processes of capital control in the case are analyzed, and some inspirations he been presented.In the seventh Part, the paper conclusion. Based on capital control theory, The operating system of capital management and control in the three-tier accounting entities is discussed. The actual case of capital control is analyzed and the views is coming up below:1. In capital management control system of three-tier accounting entities, setting a reasonable scientific capital operation process is source of the effective implementation of capital controls.2. In the environment of three-tier accounting entities, application of information technology is an important basis for efficient implementation of the work to ensure the overall financial management and control system. 3. Make full use of the framework process plays as the supporting rules of capital management control in three-tier Enterprise Group in order to quickly and efficiently implement financial management and control system.
论文关键词： 三层会计主体；资金管理控制；内部控制；资金管理体制；
Key words（英文摘要）：www.328tibet.cn capital management control；three-tier accounting entities；internal control；capital management system；
Abstract（英文摘要）：www.328tibet.cn Along with China’ s rapid development of enterprise groups in recent years, the number and scale of groups has being becoming large, but some problems still exist, especially in China after entering WTO. Facing international competition under economic globalization, China’s enterprises Group faces new challenges. With the continuous expansion of the scale of business and organizational structure and management structure of the increasingly complex levels, an enterprise groups often set up many subsidiaries and holding companies with parent companies, subsidiaries, grandson and the main offices of multi-entity of accounting. No-control of subsidiaries’ management will be directly related to the life and death of enterprise groups. Therefore, how to correctly handle the financial management relationship of multi-accounting entities of group via financial system, how to strengthen internal control of multi-accounting, and giving full reins to advantages of group, and effective integration of the Group resources, he become an important issues of enterprise groups’ exploration and practice.Capital control is the key of internal control, the capital control in theoretical and practical aspects of the study and exploration in a single accounting entity has been relatively comprehensive. And the research of the capital management control and practical application of multi-accounting entity is still relatively rare, and there are many out of management control and failure of the operation on the internal capital control of management in reality Enterprise Group. Under such circumstances, the capital control of three-tier accounting entity was discussed in the dissertation.In this paper the structure of discussion is divided into six parts:For the first part of the introduction, the paper presents reasons of capital control of the three-tier enterprise accounting entities.In the second part, this background of study, ideas and practical significance and method of research and structures are explained.In the third part, the research review of capital control and practice of the status. In this part, evolution of theoretical study on capital financial management control and internal control and practical conditions were reviewed.In the forth Part, the analysis on theoretical basis of capital control and related elements of three-tier accounting entities. The capital management control meaning, application characteristics and classification of the three-tier accounting entities was introduced. In the meantime, and basic theory of capital financial control (control theory, the principal-agent theory, the theory of corporate governance and stakeholder theory) and the influence of capital control give more detailed analysis and explanation.In the fifth Part, analysis on the system of operation about capital management and control in the three-tier of accounting entities. This part focuses on business processes, important control link and capital management system in the three-tier accounting entities. Contrast of operating mode of forms and examples of capital control in the large foreign. Application mode of capital financial management and control is analyzed and discussed. In order to master operating conditions of capital management control in the three-tier accounting entities. Finally, controls restrictions elements of capital control in the three-tier accounting entities are analyzed and discussed.In the sixth Part, a case of capital control. Based on the explanation of capital control theory, in order to more clearly understand the relationship between the control theory and the three-tier accounting entities, the course of operation of the capital control system, the main several processes of capital control in the case are analyzed, and some inspirations he been presented.In the seventh Part, the paper conclusion. Based on capital control theory, The operating system of capital management and control in the three-tier accounting entities is discussed. The actual case of capital control is analyzed and the views is coming up below:1. In capital management control system of three-tier accounting entities, setting a reasonable scientific capital operation process is source of the effective implementation of capital controls.2. In the environment of three-tier accounting entities, application of information technology is an important basis for efficient implementation of the work to ensure the overall financial management and control system. 3. Make full use of the framework process plays as the supporting rules of capital management control in three-tier Enterprise Group in order to quickly and efficiently implement financial management and control system.
论文关键词： 三层会计主体；资金管理控制；内部控制；资金管理体制；
Key words（英文摘要）：www.328tibet.cn capital management control；three-tier accounting entities；internal control；capital management system；