论文题目:关于影响中国集团公司内部财务管理制度创新的 不利因素及创新思路的探讨
论文语种:英文
您的研究方向:会计
是否有数据处理要求:是
您的国家:英国
您的学校背景:英国大学,有论文抄袭检测系统,且毕业论文检测的非常严格
要求字数:10000
论文用途:本科毕业论文
是否需要盲审(博士或硕士生有这个需要):否
补充要求和说明:需要实证研究,不需要开题报告,文献格式为havard,文献数量要20条,论文格式要dissertation的,引用率要小于8%。论文我已经有一个大体的提纲了,请在这个基础上写。
1. Current situation of financial management systems on Chinese group中国集团财务管理系统现状
1.1 Definition of the Group Company
The definition of Group Company is related to “gradually produced in thehighly developed commodity economy”, “increasingly common shares economic conditions and developed”, “ a versatile business consortium consisting of several companies”, “a joint enterprise” and “the advanced form”. That mean these key terms have form the words “Group Company”. The most important factor is “Group” which has a close relationship with the management; the financial management system is important for the group.
1.2 The features of the financial management system in the Group company
Obviously, as animportant part of enterprise management, the company's financial strategy must be unified in its established business strategy. With thedevelopment of diversification of the road and the rapid expansion of business scale, the Group management has become a necessity. In addition, the main task of the company management is the company's integration. Apparently, No integration of the companiesare difficult to play the overall advantages of the Group, at best, is a large platter, each company is under the control of their own way, within the group difficult to coordinate the operation, will inevitably lead to financial control. The GroupCompany’s financial management system will differ from a single enterprise financial management, and it is also different from other general business units and departments, exhibiting the following characteristics:
1.2.1 The dual nature of the Group Company’s goal
the dual nature of the Group Company is both a shareholder and financial management objectives authorized operators. As a role of the operators,to maximize the creation and implementation of "maximizing the overall value of the group," while the GroupCompany is a subsidiary of investors, but also the guidance and supervision of a subsidiary to achieve "profit maximization."
1.2.2 The Complex relationship
The relationship between the enterprises under the same groupareproperty management organization, which is different from the enterprise directly engaged in commodity production, nor is it a simple product partnership or collaboration between enterprises, but mainly by controlling the form of property relations as a link to the business group. In addition, different business groups can take different shareholding way, vertical holding mode, annular cross-shareholdings (or stock exchange) mode, as well as holding a ring, the vertical mixing of the way. As a consequence, property relations within the group companyare very complex.1.2.3 The dual functions
The functions of the two differentiationsare a relationship as a link to the property business groups. In addition, the Group Company (the parent compa