摘要
优化集团的财务管理方式与完善相关的控制体系，是为了集团持续且健康发展所必要的。财务管控在集团的运营管控体系中是最重要的部分之一，由于企业集团本身性质的特殊性，财务管控对其便显得更加重要。大部分企业集团都是以行政组建的方式成立，在集团进行日常业务管理时存在着很大的缺陷。基于这样的前提下，企业集团想要稳步发展、拥有更庞大的资产储备就必须依据现代企业的相关制度要求对集团内部管理、经营等各个部门结构进行调整，集中内部有效资源，维持内部不同组织间合适的合作且互质的关系。拥有并且建立符合企业当前情况的财务管控模式才能使得集团企业的持续正向发展。
本篇论文将着重对W集团的财务管控方法、措施进行分析。首先介绍W集团的基本情况，作为全国五百强企业之一的浙江著名企业，W集团业务涉及范围广泛，包括了地产行业、金融行业、线缆行业、多种实体、投资及对外贸易等产业，其中线缆行业作为集团的主营业务为集团带来了不错的收益，W集团的控股公司之一HT光电股份有限公司也于1998年在上海证券交易所上市，成立于2000年的地产股份有限公司WR股份有限公司也在年终进入了全国五百强企业的行列。W集团拥有的资金量巨大、且旗下控股的子公司运营成本高，因而如何对资金进行合理的分配、使用，并在进行投资分析后做出正确的投资决策成为了W集团财务管控工作最重要的内容。本文对W集团的财务管控模式进行分析研究，再与其发展目标及现状结合提出适合的财务管控模式，为W集团内部财务结构的清晰化和优化财务管理模式的预期目标提供了参考。通过这个案例的分析，将W集团能够取得现在的成就的原因进行分析，以点带面，为更多处于起步阶段的集团的发展规划提供了参考与借鉴。
关键词：财务管控；运营管控体系；W集团
Abstract
Optimize the Group's financial management and improve the relevant control system, is to the Group's sustained and healthy development necessary. Financial control is one of the most important parts of the Group's operational control system. Due to the particularity of the nature of the enterprise group, financial control is more important to it. Most of the enterprise groups are established in an administrative way, in the group for daily business management, there is a big flaw. Based on this premise, the enterprise group wants to develop steadily, with a larger asset reserve must be based on the requirements of modern enterprises related to the internal management, management and other departments to adjust the structure, focus on internal effective resources to maintain different internal organizations Between the appropriate cooperation and the relationship between the quality. Owned and established in line with the current situation of the enterprise financial control model in order to make the Group's sustained and positive development.
This paper will focus on the W Group's financial control methods, measures for analysis. First of all, the basic situation of W Group, as one of the top 500 enterprises in Zhejiang famous enterprises, W Group business covers a wide range, including the real estate industry, financial industry, cable industry, a variety of entities, investment and foreign trade and other industries , Which the cable industry as the Group's main business for the Group has brought a good income, W Group, one of the holding company HT Optoelectronics Co., Ltd. was listed in the Shanghai Stock Exchange in 1998, was established in 2000, real estate shares Co., Ltd. WR Co., Ltd. is also the end of the year into the ranks of the top 500 enterprises. W Group has a huge amount of money, and its holding subsidiaries of the high operating costs, and thus how to rational allocation of funds, use, and in the investment analysis to make the right investment decision-making after the W Group's financial control work is the most important Content. This paper analyzes the financial management and control mode of W Group Company, and then puts forward the suitable financial control mode in combination with its development goal and current situation, which provides a reference for the clarification of W Group's internal financial structure and the expected goal of optimizing financial management mode. Through the analysis of this case, the W Group can obtain the reasons for the present achievements to analyze, with the point of the surface, for more in the initial stage of the development of the company's planning provides a reference and reference.
Key words: financial control; operation control system; W group company
目录
摘要 I
ABSTRACT II
目录 IV
第一章 绪论 1
1.1研究背景和意义 1
1.1.1研究背景 1
1.1.2研究意义 1
1.2国内外研究现状 2
1.2.1国外研究现状 2
1.2.2国内研究现状 5
1.3研究内容、方法与思路 7
1.3.1研究内容 7
1.3.2研究方法 8
1.3.3研究思路 8
第二章 集团财务管控的基本理论与实践 10
2.2集团财务管控的内容、方法和模式 10
2.2.1集团财务管控的内容 10
2.2.2集团财务管控的方法 11
2.2.3集团财务管控的模式 11
2.3集团财务管控在相关企业的成功实践 13
2.3.1华测检测认证集团股份有限公司概况 13
2.3.2华测检测认证集团股份有限公司财务控制现状 13
2.3.3华测检测认证集团股份有限公司财务管控模式 13
2.3.4华测检测认证集团股份有限公司财务管控方法和管控效果 14
2.3.5 W集团与华测检测认证集团股份有限公司管控体系的比较 14
第三章 W集团财务管控模式和现状分析 16
3.1 W集团基本情况介绍 16
3.2 W集团财务管控模式演进 17
3.3 W集团现行的财务管控模式 17
3.4 W集团现行的财务
