企业集团财务控制体系研究
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摘要
企业集团作为一种高级组织形式，综合了企业组织形态的多种优势，将推动企业组织形态和经营机制的合理化；它们作为国民经济发展的支柱，是实现产业结构调整和升级的主导力量；另外企业集团还是发展外向型经济的中坚力量，代表着国家的国际竞争力。正是基于企业集团的这种战略作用，各个国家都在积极地发展和壮大企业集团以提高自己国家的综合国力。但是随着企业集团规模的不断膨胀，组织结构逐渐趋向复杂化，在其内部管理中将会遇到诸多困难。集团内部财务控制问题，一直是困扰各企业集团内部管理的一大难题，也是企业界非常关注的一个现实问题。
本文以我国大型企业集团作为研究对象，旨在探讨如何建立适合我国企业集团的、有效的、一体化的财务控制体系，同时结合我国大型企业集团——CH集团的财务控制实际情况有针对性的提出建立一体化财务控制体系的具体实施方案。
本文从分析企业集团这一高级组织的内涵出发，首先准确地界定“企业集团”一词，分析其特征及我国企业集团的发展现状；随后，结合“集团”的特性，引入了“集团财务控制”一词，深入分析了财务控制理论(包括财务控制的演化发展过程、内涵及目标、内容)；结合企业集团的财权及组织结构，归纳出目前企业集团在财务控制上采取的三种控制模式，即行政控制模式、参与监控模式及制度监控模式，并深入分析了以上三种模式的利弊及企业集团在选择控制模式时综合考虑的诸多因素。
本论文的后两部分主要是通过前部分的分析，提出要有效地实现财务控制，必须建立一个全方位、多元化的企业集团财务控制体系。即在完善的公司治理结构基础上，运用先进的网络信息技术，构建以全面预算管理为框架、资金运行控制管理为核心、财务人员控制为保障的多层次、多系统的财务控制体系，同时提出建立以财务信息控制体系及经营者绩效评价体系的财务控制辅助系统。最后本文以CH集团为案例，深入分析其在财务控制上存在的问题，提出建立财务控制体系的具体实施内容及方法。
Enterprise group who has many advantages of enterprise organize forms, is an advanced organization. It can promote enterprise organize form and managing mechanism to rationalization; As the pillar of country economy , it has important effect on adjusting and upgrading industry structure ; additionally enterprise group is the elite strength in developing Export-oriented economy ,standing for international competing power of a country. It is because enterprise has these strategic functions, many countries are all actively growing enterprise group to increasing general strength of its country. But with enterprise group's size expanding gradually, organize structure become more and more complicated and internal management in enterprise group become very difficult. The problem on financial control in enterprise group is a difficult problem on internal management which puzzled many enterprise group. But it is pity that there was not perfect theories inside and outside ours country until now.
The paper takes our large-scale enterprise group as studying object. Purpose is discussing how to establish the effective integrate financial control system which is suited for our country, and on the base of it, combinate our large-scale
enterprise group--CH group's financial control situation,pointed to expound
the application project to establish financial control system.
At the begine of the paper is to analyse the intension of enterprise group,firstly,accurately define "enterprise group",analyze its feature and the development of our counties enterprise groups ; then,combinate the feature of "Group",introduce"the group's financial control",and deeply analyze the financial control theory(including the financial control's development intension and target contents);combinating the enterprise group's financial power and orgnization, I sum up the three financial control patterns which are assumpted by the enterprise group at present:Administration control pattern Participate control pattern and system control pattern, deeply analyze the pluses and minuses
about the three control pattern and the factor which should be considered by the enterprise group when they choose the control pattern.
The finale two parts of the paper is to summerize the foregoing, expound that the enterprise group must establish one omni-directionak pluralism financial control system to effectively achieve the financial control.lt means on the base of the perfect compony's administration struction, frame that through the budget for and manage in an all-round way, core that through financial control, guarantee that through financial person control, to establish mulit-levek many systems financial control system.At the same time, the paper suggest to establish the financial control assistance system which concluding the financial information control and the outstanding achievement evaluating index system. Finally, case that through CH Group ,deeply analyze the problems in its financial control,and expound the application project to establish its financial control system.
本文以我国大型企业集团作为研究对象，旨在探讨如何建立适合我国企业集团的、有效的、一体化的财务控制体系，同时结合我国大型企业集团——CH集团的财务控制实际情况有针对性的提出建立一体化财务控制体系的具体实施方案。
本文从分析企业集团这一高级组织的内涵出发，首先准确地界定“企业集团”一词，分析其特征及我国企业集团的发展现状；随后，结合“集团”的特性，引入了“集团财务控制”一词，深入分析了财务控制理论(包括财务控制的演化发展过程、内涵及目标、内容)；结合企业集团的财权及组织结构，归纳出目前企业集团在财务控制上采取的三种控制模式，即行政控制模式、参与监控模式及制度监控模式，并深入分析了以上三种模式的利弊及企业集团在选择控制模式时综合考虑的诸多因素。
本论文的后两部分主要是通过前部分的分析，提出要有效地实现财务控制，必须建立一个全方位、多元化的企业集团财务控制体系。即在完善的公司治理结构基础上，运用先进的网络信息技术，构建以全面预算管理为框架、资金运行控制管理为核心、财务人员控制为保障的多层次、多系统的财务控制体系，同时提出建立以财务信息控制体系及经营者绩效评价体系的财务控制辅助系统。最后本文以CH集团为案例，深入分析其在财务控制上存在的问题，提出建立财务控制体系的具体实施内容及方法。
Enterprise group who has many advantages of enterprise organize forms, is an advanced organization. It can promote enterprise organize form and managing mechanism to rationalization; As the pillar of country economy , it has important effect on adjusting and upgrading industry structure ; additionally enterprise group is the elite strength in developing Export-oriented economy ,standing for international competing power of a country. It is because enterprise has these strategic functions, many countries are all actively growing enterprise group to increasing general strength of its country. But with enterprise group's size expanding gradually, organize structure become more and more complicated and internal management in enterprise group become very difficult. The problem on financial control in enterprise group is a difficult problem on internal management which puzzled many enterprise group. But it is pity that there was not perfect theories inside and outside ours country until now.
The paper takes our large-scale enterprise group as studying object. Purpose is discussing how to establish the effective integrate financial control system which is suited for our country, and on the base of it, combinate our large-scale
enterprise group--CH group's financial control situation,pointed to expound
the application project to establish financial control system.
At the begine of the paper is to analyse the intension of enterprise group,firstly,accurately define "enterprise group",analyze its feature and the development of our counties enterprise groups ; then,combinate the feature of "Group",introduce"the group's financial control",and deeply analyze the financial control theory(including the financial control's development intension and target contents);combinating the enterprise group's financial power and orgnization, I sum up the three financial control patterns which are assumpted by the enterprise group at present:Administration control pattern Participate control pattern and system control pattern, deeply analyze the pluses and minuses
about the three control pattern and the factor which should be considered by the enterprise group when they choose the control pattern.
The finale two parts of the paper is to summerize the foregoing, expound that the enterprise group must establish one omni-directionak pluralism financial control system to effectively achieve the financial control.lt means on the base of the perfect compony's administration struction, frame that through the budget for and manage in an all-round way, core that through financial control, guarantee that through financial person control, to establish mulit-levek many systems financial control system.At the same time, the paper suggest to establish the financial control assistance system which concluding the financial information control and the outstanding achievement evaluating index system. Finally, case that through CH Group ,deeply analyze the problems in its financial control,and expound the application project to establish its financial control system.
引文
[1] 张延波．企业集团财务战略与财务政策．北京：经济管理出版社，2002
[2] 荆新，王化成．财务管理学．北京：中国人民大学出版社，2002
[3] 彭韶兵．财务风险与控制分析．上海：立信会计出版社，2001
[4] 尹平，陆宇健．股份制企业财务风险与防范．北京：中国财政经济出版社，1998
[5] 张志刚，刘广生．集团公司理财．北京：中国财政经济出版社，2001
[6] 朱元午．企业集团财务实证研究．大连：东北财经大学出版社，1999
[7] 徐瑞平．探索综合预算改革，建立财务结算中心．上海会计，2002(11)
[8] 余绪缨．管理会计．辽宁：辽宁人民出版社，1996
[9] 斯蒂芬罗斯(Stepher A．Ross)．公司理财．北京：机械工业出版社，2000
[10] 詹姆斯 C．范霍恩(Jamas C．Van Home)．现代企业财务管理．北京：经济科学出版社，1998
[11] 詹姆斯 C．范霍恩(Jamas C．Van Home)．财务管理与政策教程．北京：华夏出版社，2000
[12] 汤谷良．财务控制新论．会计研究，2000(3)
[13] 阎达五，陆正飞．论财务战略的相对独立性．会计研究，2000(9)
[14] 刘仲义．论企业财会兼管方式．会计研究，1998(11)
[15] 李文太．20世纪西方企业财务管理．经济管理，2000(6)
[16] 阎达五，宋建波．双元控制主体构架下现代企业会计制度的新思考．会计研究，2000(3)
[17] 王旭．论现代企业集团财务控制系统的建设．上海经济，2001(2)
[18] 荣梅，于馨．实施财务集中统一管理，强化会计监督职能．财务与会计，2000(12)
[19] 袁琳．集团公司货币资金控制的五种模式．会计之友，1999(3)
[20] 王世璋，徐桂梅．谈谈如何加强对子企业的财务控制．上海会计，2000(4)
[21] 汤谷良．集团公司集中控制的策略．中国财经报，2000(8)
[22] 杨珊华．企业集团财务控制方式探讨．四川会计，1999(9)
[23] 李东山．企业集团财务控制方式探讨．广东财会，2001(1)
[24] 张心明．企业集团财务控制中心分析．现代经济探讨，2001(12)
[25] 周吉．也谈企业集团的财务控制．财会通讯，2002(3)
[26] 竺素娥．集团母子公司财务控制系统构建．商业会计，2000(10)
[27] 张雅君．论现代企业集团财务管理体制．财经问题研究，1997(12)
[28] 国家纪委宏观经济研究院课题组．大型企业集团发展政策研究．北京：中国经济出版社，1996
[29] 席酉民．企业集团治理．北京：机械工业出版社，2002
[30] 叶宏．企业集团母子公司财务管理初探．上海会计，2000(11)
[31] 冯巧根，郝桑．一个企业推行预算管理的实践及其启示．财会通讯，2002(12)
[32] 马乐．集权化财务管理的实现．中国企业报，2000(9)
[33] 凌翔，胡长青．漫谈财务总监委派制．特区财会，2000(3)
[34] 刘会胜，任伟．企业预算控制模式的构建．财会通讯，2002(1)
[35] 李连华，陈美华．集团公司财权分配的两难选择．财会通讯，2002(5)
[36] 桑文健．企业集团全面预算执行情况考核的几点建议．交通财会，2001(7)
[37] 黄国良，陈建化．企业总体财务战略．企业管理，2002(7)
[38] 卢传敏．企业集团内部控制的核心内容．经济要参，2001(43)
[39] 薛燕，张峻峰．企业预算管理中应注意的问题．财会通讯，2002(5)
[40] 北京商学院会计系．集团公司的财务控制与会计管理．北京：中国人民公安大学出版社，1999
[41] 彭惠文、朱远群．浅析企业集团财务控制．湖南商学院学报，2003(7)
[42] 陈功．建立财务总监与总会计师双轨运行机制．财务与会计，2000(7)
[43] 王月欣．从财务控制演化躺我国财务控制的完善．注册会计师视野，2003(8)
[44] M.C. Jensen, W. Mecking. Theory of the Firm: Managerial Behavior Agency Costs and Ownership Structure. Journal of financial economical, 1976
[45] A Williams Richard M. Heins. Risk Management and Insurance. Megraw hill book company, Fifth Edition, 1995
[46] Stephen. A. Ross, Randolph. W. Westerfield, Radford. D. Jaan. Fundame ntals of Corporate Finance(fourth edition). McGrew-Hill Companies,Inc, 1998
[47] Jonathan Chalkham. Keeping good Company. New York: Oxford University Press Inc, 1994
[48] Nicholas Dimsdale. Market and Corporate Governance. New York: Oxford University Press Inc, 1994
[49] Copeland, Thomas. E, Weston·J·Fred. Financial Theory and Corporate Policy. Addison-Wesley Publishing Company, 1992
[50] Thomas E·Copeland, J·Fred Weston. Financial Theory and Corporate Policy. 3rd Ed., Addison-Wesley Publishing Company, 1988
[51] Higgins. R. C. Analysis for Financial Managing (5th Edition). The Mc. Gram—Hill Companies, Inc, 1998
[52] James C. Van Home, John M. Wachovia. Jar. Fundamentals of financial management. Prentice Hall Inc. 1997
[53] Charles w. Gerstanberg. Financial Organization and Management of Business. NewYork: Prentice-Hall, Inc, 1997
[54] Achaean. A, Dements. H(1972). Production Information Costs and Economic Organization. American Economic Review 62
[2] 荆新，王化成．财务管理学．北京：中国人民大学出版社，2002
[3] 彭韶兵．财务风险与控制分析．上海：立信会计出版社，2001
[4] 尹平，陆宇健．股份制企业财务风险与防范．北京：中国财政经济出版社，1998
[5] 张志刚，刘广生．集团公司理财．北京：中国财政经济出版社，2001
[6] 朱元午．企业集团财务实证研究．大连：东北财经大学出版社，1999
[7] 徐瑞平．探索综合预算改革，建立财务结算中心．上海会计，2002(11)
[8] 余绪缨．管理会计．辽宁：辽宁人民出版社，1996
[9] 斯蒂芬罗斯(Stepher A．Ross)．公司理财．北京：机械工业出版社，2000
[10] 詹姆斯 C．范霍恩(Jamas C．Van Home)．现代企业财务管理．北京：经济科学出版社，1998
[11] 詹姆斯 C．范霍恩(Jamas C．Van Home)．财务管理与政策教程．北京：华夏出版社，2000
[12] 汤谷良．财务控制新论．会计研究，2000(3)
[13] 阎达五，陆正飞．论财务战略的相对独立性．会计研究，2000(9)
[14] 刘仲义．论企业财会兼管方式．会计研究，1998(11)
[15] 李文太．20世纪西方企业财务管理．经济管理，2000(6)
[16] 阎达五，宋建波．双元控制主体构架下现代企业会计制度的新思考．会计研究，2000(3)
[17] 王旭．论现代企业集团财务控制系统的建设．上海经济，2001(2)
[18] 荣梅，于馨．实施财务集中统一管理，强化会计监督职能．财务与会计，2000(12)
[19] 袁琳．集团公司货币资金控制的五种模式．会计之友，1999(3)
[20] 王世璋，徐桂梅．谈谈如何加强对子企业的财务控制．上海会计，2000(4)
[21] 汤谷良．集团公司集中控制的策略．中国财经报，2000(8)
[22] 杨珊华．企业集团财务控制方式探讨．四川会计，1999(9)
[23] 李东山．企业集团财务控制方式探讨．广东财会，2001(1)
[24] 张心明．企业集团财务控制中心分析．现代经济探讨，2001(12)
[25] 周吉．也谈企业集团的财务控制．财会通讯，2002(3)
[26] 竺素娥．集团母子公司财务控制系统构建．商业会计，2000(10)
[27] 张雅君．论现代企业集团财务管理体制．财经问题研究，1997(12)
[28] 国家纪委宏观经济研究院课题组．大型企业集团发展政策研究．北京：中国经济出版社，1996
[29] 席酉民．企业集团治理．北京：机械工业出版社，2002
[30] 叶宏．企业集团母子公司财务管理初探．上海会计，2000(11)
[31] 冯巧根，郝桑．一个企业推行预算管理的实践及其启示．财会通讯，2002(12)
[32] 马乐．集权化财务管理的实现．中国企业报，2000(9)
[33] 凌翔，胡长青．漫谈财务总监委派制．特区财会，2000(3)
[34] 刘会胜，任伟．企业预算控制模式的构建．财会通讯，2002(1)
[35] 李连华，陈美华．集团公司财权分配的两难选择．财会通讯，2002(5)
[36] 桑文健．企业集团全面预算执行情况考核的几点建议．交通财会，2001(7)
[37] 黄国良，陈建化．企业总体财务战略．企业管理，2002(7)
[38] 卢传敏．企业集团内部控制的核心内容．经济要参，2001(43)
[39] 薛燕，张峻峰．企业预算管理中应注意的问题．财会通讯，2002(5)
[40] 北京商学院会计系．集团公司的财务控制与会计管理．北京：中国人民公安大学出版社，1999
[41] 彭惠文、朱远群．浅析企业集团财务控制．湖南商学院学报，2003(7)
[42] 陈功．建立财务总监与总会计师双轨运行机制．财务与会计，2000(7)
[43] 王月欣．从财务控制演化躺我国财务控制的完善．注册会计师视野，2003(8)
[44] M.C. Jensen, W. Mecking. Theory of the Firm: Managerial Behavior Agency Costs and Ownership Structure. Journal of financial economical, 1976
[45] A Williams Richard M. Heins. Risk Management and Insurance. Megraw hill book company, Fifth Edition, 1995
[46] Stephen. A. Ross, Randolph. W. Westerfield, Radford. D. Jaan. Fundame ntals of Corporate Finance(fourth edition). McGrew-Hill Companies,Inc, 1998
[47] Jonathan Chalkham. Keeping good Company. New York: Oxford University Press Inc, 1994
[48] Nicholas Dimsdale. Market and Corporate Governance. New York: Oxford University Press Inc, 1994
[49] Copeland, Thomas. E, Weston·J·Fred. Financial Theory and Corporate Policy. Addison-Wesley Publishing Company, 1992
[50] Thomas E·Copeland, J·Fred Weston. Financial Theory and Corporate Policy. 3rd Ed., Addison-Wesley Publishing Company, 1988
[51] Higgins. R. C. Analysis for Financial Managing (5th Edition). The Mc. Gram—Hill Companies, Inc, 1998
[52] James C. Van Home, John M. Wachovia. Jar. Fundamentals of financial management. Prentice Hall Inc. 1997
[53] Charles w. Gerstanberg. Financial Organization and Management of Business. NewYork: Prentice-Hall, Inc, 1997
[54] Achaean. A, Dements. H(1972). Production Information Costs and Economic Organization. American Economic Review 62