沈陽書業(yè)集團財務管理模式設計48頁.rar
沈陽書業(yè)集團財務管理模式設計48頁,內(nèi)容摘要文章以沈陽書業(yè)集團的財務管理模式為研究對象，以我國文化體制改革為選題背景。首先，對企業(yè)集團的財務管理模式從財務管理的主體、目標、體制以及監(jiān)控方式等方面進行了研究。其次，對沈陽書業(yè)集團財務管理現(xiàn)狀及存在的問題進行了詳細分析，認為存在的問題主要是產(chǎn)權關系不清晰、財務人員管理沒有統(tǒng)一安排、高負債率導致財務風險較大、流...
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內(nèi)容介紹
原文檔由會員 白癡學東西 發(fā)布
內(nèi)容摘要
文章以沈陽書業(yè)集團的財務管理模式為研究對象，以我國文化體制改革為
選題背景。首先，對企業(yè)集團的財務管理模式從財務管理的主體、目標、體制
以及監(jiān)控方式等方面進行了研究。其次，對沈陽書業(yè)集團財務管理現(xiàn)狀及存在
的問題進行了詳細分析，認為存在的問題主要是產(chǎn)權關系不清晰、財務人員管
理沒有統(tǒng)一安排、高負債率導致財務風險較大、流動資產(chǎn)質(zhì)量不高、成本費用
控制需要加強和財務信息流不暢等幾個方面。在此基礎上，對沈陽書業(yè)集團的
財務管理模式進行設計，認為沈陽書業(yè)集團對于國資監(jiān)管部門而言為經(jīng)營者財
務主體，對于下屬公司而言為出資者財務主體;認為應以企業(yè)價值最大化作為
財務管理目標;認為應根據(jù)財務管理的內(nèi)容選擇集權管理、統(tǒng)分結合管理和分
權管理三者相結合的財務管理體制;認為應以實行財務人員委派制、實行全面
預算、加強內(nèi)部審計、加強外部審計、建立健全財務管理制度和加強財務激勵
控制六個方面為主要財務監(jiān)控方式。
關鍵詞:企業(yè)集團，文化體制改革，財務管理，模式，設計
第一篇導言················································
1.1選題的背景··················································
1.2選題的目的和意義·········································
1.2.1選題的目的··············································
1.2.2選題的意義··············································
1.3采用的研究思路和研究方法·····························
1.3.1研究思路·················································
1.3.2研究方法·················································
第二篇企業(yè)集團財務管理模式綜述及其啟示······
2.1企業(yè)集團的概念與種類···································
2.1.1企業(yè)集團的概念········································
2.1.2企業(yè)集團的種類········································
2·2企業(yè)集團的特征············································
2.3企業(yè)集團財務管理定義及特點··························
2.3.1企業(yè)集團財務管理的定義····························
2.3.2企業(yè)集團財務管理的特點····························
2.4企業(yè)集團財務管理主體···································
2.5企業(yè)集團財務管理目標···································
2.5.1財務管理目標的含義··································
2.5.2財務管理目標的幾種觀點····························
2.6企業(yè)集團財務管理體制·····································
2.6.1企業(yè)集團財務管理體制的分類·······················
2.6.2企業(yè)集團財務管理體制的選擇·······················
2.7企業(yè)集團財務監(jiān)控方式設置······························
2.7.1財務預算控制············································
2.7.2財務管理制度控制······································
2.7.3財務人員控制············································
2.7.4財務信息控制···········································
2.7.5財務激勵控制···········································
第三篇沈陽書業(yè)集團財務管理現(xiàn)狀及存在問題分
3.1沈陽書業(yè)集團基本情況介紹······························
3.1.1沈陽書業(yè)集團基本情況·······························
3.1.2沈陽書業(yè)集團組織結構情況·························
3.2沈陽書業(yè)集團財務管理現(xiàn)狀······························
3.3沈陽書業(yè)集團財務管理存在的問題分析···············
第四篇沈陽書業(yè)集團財務管理模式設計·············
4.1沈陽書業(yè)集團財務管理模式總體設計··················
4.1.1沈陽書業(yè)集團財務管理模式設計模型··············
4.1.2沈陽書業(yè)集團財務管理模式設計···················
4.2財務管理主體的界定·······································
4.3財務管理目標的確定·······································
4.4財務管理體制的選擇·······································
4.4.1解決集團歷史遺留問題、理順財務管理框架·····
4.4.2財務組織機構再造······································
4.4.3建立與財務管理目標..
文章以沈陽書業(yè)集團的財務管理模式為研究對象，以我國文化體制改革為
選題背景。首先，對企業(yè)集團的財務管理模式從財務管理的主體、目標、體制
以及監(jiān)控方式等方面進行了研究。其次，對沈陽書業(yè)集團財務管理現(xiàn)狀及存在
的問題進行了詳細分析，認為存在的問題主要是產(chǎn)權關系不清晰、財務人員管
理沒有統(tǒng)一安排、高負債率導致財務風險較大、流動資產(chǎn)質(zhì)量不高、成本費用
控制需要加強和財務信息流不暢等幾個方面。在此基礎上，對沈陽書業(yè)集團的
財務管理模式進行設計，認為沈陽書業(yè)集團對于國資監(jiān)管部門而言為經(jīng)營者財
務主體，對于下屬公司而言為出資者財務主體;認為應以企業(yè)價值最大化作為
財務管理目標;認為應根據(jù)財務管理的內(nèi)容選擇集權管理、統(tǒng)分結合管理和分
權管理三者相結合的財務管理體制;認為應以實行財務人員委派制、實行全面
預算、加強內(nèi)部審計、加強外部審計、建立健全財務管理制度和加強財務激勵
控制六個方面為主要財務監(jiān)控方式。
關鍵詞:企業(yè)集團，文化體制改革，財務管理，模式，設計
第一篇導言················································
1.1選題的背景··················································
1.2選題的目的和意義·········································
1.2.1選題的目的··············································
1.2.2選題的意義··············································
1.3采用的研究思路和研究方法·····························
1.3.1研究思路·················································
1.3.2研究方法·················································
第二篇企業(yè)集團財務管理模式綜述及其啟示······
2.1企業(yè)集團的概念與種類···································
2.1.1企業(yè)集團的概念········································
2.1.2企業(yè)集團的種類········································
2·2企業(yè)集團的特征············································
2.3企業(yè)集團財務管理定義及特點··························
2.3.1企業(yè)集團財務管理的定義····························
2.3.2企業(yè)集團財務管理的特點····························
2.4企業(yè)集團財務管理主體···································
2.5企業(yè)集團財務管理目標···································
2.5.1財務管理目標的含義··································
2.5.2財務管理目標的幾種觀點····························
2.6企業(yè)集團財務管理體制·····································
2.6.1企業(yè)集團財務管理體制的分類·······················
2.6.2企業(yè)集團財務管理體制的選擇·······················
2.7企業(yè)集團財務監(jiān)控方式設置······························
2.7.1財務預算控制············································
2.7.2財務管理制度控制······································
2.7.3財務人員控制············································
2.7.4財務信息控制···········································
2.7.5財務激勵控制···········································
第三篇沈陽書業(yè)集團財務管理現(xiàn)狀及存在問題分
3.1沈陽書業(yè)集團基本情況介紹······························
3.1.1沈陽書業(yè)集團基本情況·······························
3.1.2沈陽書業(yè)集團組織結構情況·························
3.2沈陽書業(yè)集團財務管理現(xiàn)狀······························
3.3沈陽書業(yè)集團財務管理存在的問題分析···············
第四篇沈陽書業(yè)集團財務管理模式設計·············
4.1沈陽書業(yè)集團財務管理模式總體設計··················
4.1.1沈陽書業(yè)集團財務管理模式設計模型··············
4.1.2沈陽書業(yè)集團財務管理模式設計···················
4.2財務管理主體的界定·······································
4.3財務管理目標的確定·······································
4.4財務管理體制的選擇·······································
4.4.1解決集團歷史遺留問題、理順財務管理框架·····
4.4.2財務組織機構再造······································
4.4.3建立與財務管理目標..
