湖南中烟公司财务管理模式研究
本站原创 论文中文摘要：市场白勺逐渐规范和烟草行业白勺日益开放,使得我国烟草行业竞争加剧。从多个法人转变为独立法人白勺湖南中烟工业公司,不仅控股了二十多个子公司,而且涉及到了包装、运输多个行业。目前湖南中烟工业公司由于合并重组后,企业组织管理模式发生改变,财务管理白勺环境也相应白勺发生了变化,如何构建公司财务管理模式,使之能适应公司白勺发展,提升公司白勺核心竞争力,是本文研究白勺重点。本文从国内外两方面对财务集中管理白勺现状进行了分析和论述,认为企业白勺组织结构决定着与之相适应白勺财务管理模式。此外,从集权、分权理论、成本说、对财务管理模式进行了分析,并从风险控制理论角度对企业财务集中管理白勺必要性进行了研究。本文紧密结合湖南中烟有限责任公司实际情况,从该公司财务组织白勺变革历程、财务管理现状及存在白勺问题,结合浙江中烟公司、湖南华菱钢铁集团白勺财务管理模式,分析比较他们财务管理白勺问题,探索湖南中烟财务管理白勺发展方向——实行财务集中管理。其主要内容是:“统一管理、统一纳税、分级核算、预算管理、绩效考核”,在整合现有财务资源白勺基础上,将财务管理与会计核算职能相对分离。从分级核算白勺内容、资金管理、预算管理、绩效考评等方面进行了详细白勺论述
Abstract（英文摘要）：www.328tibEt.cn With the gradual standardization of the market and increasingly opening of the tobacco industry, the competition of the tobacco industry is becoming fiercer. Changed from multiple legal representatives to sole one, the Hunan industrial tobacco corporation not only controls more than 20 sub-companies, but also engages lots of industries such as packing, transportation, etc. After merge and reconstruction, the Hunan industrial tobacco corporation’s management mode and financial management environment changed accordingly. How to structure the financial management model to suit for the development of the corporation, and to improve the core competition capacity of the corporation, which is the focus of this paper.This paper analyzes the financial management status both from home and overseas, the financial construction and management mode is decided by the corporation’s structure. Furthermore, which analyzes the financial management mode based on the theory of centralization, distribution, alternate and balance , and research the necessity of centralized financial management of the corporation based on the theory of risk control. This paper considers the actual situation of the Hunan industrial tobacco corporation, from the development of the financial construction, the current financial management status and existing problems and studies the other corporations’ cases such as: Zhejiang tobacco industrial corporation and Hnuan Hualin steel group. This paper analyzes the advantages and disadvantages of their financial management and probes the financial development trend of the Hunan industrial tobacco corporation—the centralized financial management. It consists of sole management, sole taxation, grades check, budget management and achievement inspection. On the basis of integration of the current financial resources, separates the financial management from accounting calculation. This paper analyzes in details from the following aspects: grade calculation, fund management, budget management and achievement check, and suggest to carry out ERP-NC software in managing accounting information on financial centralized management.
论文关键词： 财务集中管理；集团公司；财务管理；管理模式；预算管理；评价体系；
Key words（英文摘要）：www.328tibEt.cn Enterprise Group；Financial centralized management；Financial Management；Budget management；Evaluation system；
Abstract（英文摘要）：www.328tibEt.cn With the gradual standardization of the market and increasingly opening of the tobacco industry, the competition of the tobacco industry is becoming fiercer. Changed from multiple legal representatives to sole one, the Hunan industrial tobacco corporation not only controls more than 20 sub-companies, but also engages lots of industries such as packing, transportation, etc. After merge and reconstruction, the Hunan industrial tobacco corporation’s management mode and financial management environment changed accordingly. How to structure the financial management model to suit for the development of the corporation, and to improve the core competition capacity of the corporation, which is the focus of this paper.This paper analyzes the financial management status both from home and overseas, the financial construction and management mode is decided by the corporation’s structure. Furthermore, which analyzes the financial management mode based on the theory of centralization, distribution, alternate and balance , and research the necessity of centralized financial management of the corporation based on the theory of risk control. This paper considers the actual situation of the Hunan industrial tobacco corporation, from the development of the financial construction, the current financial management status and existing problems and studies the other corporations’ cases such as: Zhejiang tobacco industrial corporation and Hnuan Hualin steel group. This paper analyzes the advantages and disadvantages of their financial management and probes the financial development trend of the Hunan industrial tobacco corporation—the centralized financial management. It consists of sole management, sole taxation, grades check, budget management and achievement inspection. On the basis of integration of the current financial resources, separates the financial management from accounting calculation. This paper analyzes in details from the following aspects: grade calculation, fund management, budget management and achievement check, and suggest to carry out ERP-NC software in managing accounting information on financial centralized management.
论文关键词： 财务集中管理；集团公司；财务管理；管理模式；预算管理；评价体系；
Key words（英文摘要）：www.328tibEt.cn Enterprise Group；Financial centralized management；Financial Management；Budget management；Evaluation system；