xx旅游出版社在财务管理模式问题进行分析毕业论文.doc
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xx旅游出版社在财务管理模式问题进行分析毕业论文,摘 要随着中国加入wto,出版业发生了巨大改变,为了不受到国际出版巨头的打压，在日益竞争的市场中得以良好发展，出版集团开始成立，现阶段最重要的问题是真正以资本为纽带的体制尚未建立，在集权与分权的问题上摇摆不定，在现实中，确立的财务管理模式尚未确定。本文首先介绍了中国出版业的现状，集团化产生的原因及发展形势，其次给出了集...
内容介绍
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摘 要
随着中国加入WTO,出版业发生了巨大改变,为了不受到国际出版巨头的打压，在日益竞争的市场中得以良好发展，出版集团开始成立，现阶段最重要的问题是真正以资本为纽带的体制尚未建立，在集权与分权的问题上摇摆不定，在现实中，确立的财务管理模式尚未确定。
本文首先介绍了中国出版业的现状，集团化产生的原因及发展形势，其次给出了集团财务管理模式的相关理论，然后深入研究企业，对陕西旅游出版社在财务管理模式上取得的经验和存在的问题进行分析，找出了公司存在的问题及解决方法，最后论述了陕西旅游出版社加入出版集团后应采取相对集中的财务管理模式的必要性，提出了应从资金的集中统一管理、投资管理，筹资管理，全面预算管理，财务会计制度管理、财务总监(财务负责人)委派制、财务信息管理及审计监督八个方面对出版集团的财务管理进行把握和掌控。
最后得出的结论是陕西旅游出版社的财务管理体制模式应该是在总部领导下的相对集权制，特别是重大财务决策权，其次是在此基础上再进行适度的分权，这种管理有度的方式保证了企业的经营的顺利进行，总体上集团监督企业日常财务的状况，在财务周转不灵之际，又有集团扶持，这种在集团领导下的相对集中的财务管理模式实属最佳之选。
关键词：出版集团；财务管理；模式
Abstract
With China's accession to the WTO, the publishing industry has undergone tremendous change, in order not to be suppressed in the competitive international publishing market; the publishing group has been built. However, in the process of their practical functioning many problems have appeared. A big problem is that the system taking capital as a link has not been set up yet and whether to implement centralization or division of power is not decided.
First of all, this paper tells us the situation of publishing market in nowadays and the reason for publishing group’s development. And then is the introduction of theory of financial management mode of publishing group. Next, this paper analyzes the financial management model of Shaanxi province travel publishing house, and points out that the centralized model is the most suitable for current publishing groups, and expounds eight concrete tips of this model is the most suitable for current publishing groups, and expounds eight concrete tips of this model, including centralized management of capital, investment management, financial management, total budget management, the management of financial accounting system, accreditation system of financial, the management of finance information and audit supervision.
To sum up, the solution is centralized model which is under group publishing house should be taken. Especially do some significant thing. Base on this mode, for Shaanxi province travel publishing house, This way would ensure the operation of the enterprise to proceed smoothly, the daily supervision of the financial situation of enterprises in financial time when cash flow problems as well as support groups, this group under the leadership of the relative concentration of the financial management model is is the best choice.
Key words: publishing group, financial management, mode
随着中国加入WTO,出版业发生了巨大改变,为了不受到国际出版巨头的打压，在日益竞争的市场中得以良好发展，出版集团开始成立，现阶段最重要的问题是真正以资本为纽带的体制尚未建立，在集权与分权的问题上摇摆不定，在现实中，确立的财务管理模式尚未确定。
本文首先介绍了中国出版业的现状，集团化产生的原因及发展形势，其次给出了集团财务管理模式的相关理论，然后深入研究企业，对陕西旅游出版社在财务管理模式上取得的经验和存在的问题进行分析，找出了公司存在的问题及解决方法，最后论述了陕西旅游出版社加入出版集团后应采取相对集中的财务管理模式的必要性，提出了应从资金的集中统一管理、投资管理，筹资管理，全面预算管理，财务会计制度管理、财务总监(财务负责人)委派制、财务信息管理及审计监督八个方面对出版集团的财务管理进行把握和掌控。
最后得出的结论是陕西旅游出版社的财务管理体制模式应该是在总部领导下的相对集权制，特别是重大财务决策权，其次是在此基础上再进行适度的分权，这种管理有度的方式保证了企业的经营的顺利进行，总体上集团监督企业日常财务的状况，在财务周转不灵之际，又有集团扶持，这种在集团领导下的相对集中的财务管理模式实属最佳之选。
关键词：出版集团；财务管理；模式
Abstract
With China's accession to the WTO, the publishing industry has undergone tremendous change, in order not to be suppressed in the competitive international publishing market; the publishing group has been built. However, in the process of their practical functioning many problems have appeared. A big problem is that the system taking capital as a link has not been set up yet and whether to implement centralization or division of power is not decided.
First of all, this paper tells us the situation of publishing market in nowadays and the reason for publishing group’s development. And then is the introduction of theory of financial management mode of publishing group. Next, this paper analyzes the financial management model of Shaanxi province travel publishing house, and points out that the centralized model is the most suitable for current publishing groups, and expounds eight concrete tips of this model is the most suitable for current publishing groups, and expounds eight concrete tips of this model, including centralized management of capital, investment management, financial management, total budget management, the management of financial accounting system, accreditation system of financial, the management of finance information and audit supervision.
To sum up, the solution is centralized model which is under group publishing house should be taken. Especially do some significant thing. Base on this mode, for Shaanxi province travel publishing house, This way would ensure the operation of the enterprise to proceed smoothly, the daily supervision of the financial situation of enterprises in financial time when cash flow problems as well as support groups, this group under the leadership of the relative concentration of the financial management model is is the best choice.
Key words: publishing group, financial management, mode
