集团公司财务管控问题研究-以HS集团公司为例

本 科 毕 业 设 计 论 文

题 目集团公司财务管控问题研究-以HS集团

公司为例

系 别 管理系 专 业 会计学 班 级 会计102 学号 11020773 学生姓名 东东 指导老师 西西

2016年6月

摘要

摘 要

随着经济全球化、经营市场国际化和我国经济快速发展，中国开始进入集团总部经济时代，我国企业规模的急剧扩大和日益激烈的竞争环境，同时带来的是集团公司财务管控问题愈发突出。HS集团所在医药制造业，目前正处于我国医药行业“大整合”时代，并且我国集团公司发展较晚，没有组建和发展的成熟的经验，HS集团公司如何提高财务管控能力，完善自身管理机制以应对激烈的市场竞争，更具有实践意义和理论价值。

本文以医药行业中比较有代表性的HS集团公司为研究对象，借鉴国内外集团公司财务管控研究成果和相关理论的基础上，首先根据HS集团公司财务管控的内容分析该集团公司目前管控的现状；其次，结合HS集团公司财务管控现状分析该集团公司财务管控存在的问题及成因；最后，根据该集团公司财务管控存在问题及成因，提出了应从完善HS集团公司财务管理制度体系、执行预算管控并考核、计统一的信息共享平台、构建风险管理系统四个方面进行的财务管控优化的对策建议，以期能为完善HS集团财务管控体系提供参考。

关键词：集团公司，财务管控，全面预算，风险管理，竞争战略

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西安交通大学城市学院本科生毕业论文

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ABSTRACT

ABSTRACT

With the rapid grouth of economic globalization,making-market internationalization ang our country's economy, China start into a Group Heafquartets economy era, enterprise size rapidly expand and a more and more rat race surrounding in our country.Meanwhile, it bring more outstanding problem that is group company financial control.At present, HS bloc's medicine industry “huge integration” time in our country, and our country's group company develope later than others, we have no mature experience in the way of building and developing,HS group company how to improve the ability about financial management and control and complete itself control mechanism as to deal a drastic market competition, which has more practical significance and theoretical value.

This theory with more representative HS group company in medicine industry as study target.It is a basic that only draw lessons from domestic and international group company's research results and related theory about financial management and control.First, according the content of HS group company finsncisl msnagement and control to analyze it managing and cpntroling current situation;Then , connect HS group company financial managing and controling current situation to analyze it existent problem and origin;Finally, according it's current problem and origin, the theory support four ways to advance financial management and control optimal countermeasure and suggestion that is complete HS group company's financial managerial system , utilization of budget management and control and examine, to plan a unitive common plantform of information, to build a risk management system, it is expect to complete HS group company's financial management and control system to offet reference

KEY WORDS: Group company；Financial management and control；Comprehensive budget；Risk management

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