沈阳书业集团财务管理模式设计48页.rar
沈阳书业集团财务管理模式设计48页,内容摘要文章以沈阳书业集团的财务管理模式为研究对象，以我国文化体制改革为选题背景。首先，对企业集团的财务管理模式从财务管理的主体、目标、体制以及监控方式等方面进行了研究。其次，对沈阳书业集团财务管理现状及存在的问题进行了详细分析，认为存在的问题主要是产权关系不清晰、财务人员管理没有统一安排、高负债率导致财务风险较大、流...
该文档为压缩文件,包含的文件列表如下:
内容介绍
原文档由会员 白痴学东西 发布
内容摘要
文章以沈阳书业集团的财务管理模式为研究对象，以我国文化体制改革为
选题背景。首先，对企业集团的财务管理模式从财务管理的主体、目标、体制
以及监控方式等方面进行了研究。其次，对沈阳书业集团财务管理现状及存在
的问题进行了详细分析，认为存在的问题主要是产权关系不清晰、财务人员管
理没有统一安排、高负债率导致财务风险较大、流动资产质量不高、成本费用
控制需要加强和财务信息流不畅等几个方面。在此基础上，对沈阳书业集团的
财务管理模式进行设计，认为沈阳书业集团对于国资监管部门而言为经营者财
务主体，对于下属公司而言为出资者财务主体;认为应以企业价值最大化作为
财务管理目标;认为应根据财务管理的内容选择集权管理、统分结合管理和分
权管理三者相结合的财务管理体制;认为应以实行财务人员委派制、实行全面
预算、加强内部审计、加强外部审计、建立健全财务管理制度和加强财务激励
控制六个方面为主要财务监控方式。
关键词:企业集团，文化体制改革，财务管理，模式，设计
第一篇导言················································
1.1选题的背景··················································
1.2选题的目的和意义·········································
1.2.1选题的目的··············································
1.2.2选题的意义··············································
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·················································
第二篇企业集团财务管理模式综述及其启示······
2.1企业集团的概念与种类···································
2.1.1企业集团的概念········································
2.1.2企业集团的种类········································
2·2企业集团的特征············································
2.3企业集团财务管理定义及特点··························
2.3.1企业集团财务管理的定义····························
2.3.2企业集团财务管理的特点····························
2.4企业集团财务管理主体···································
2.5企业集团财务管理目标···································
2.5.1财务管理目标的含义··································
2.5.2财务管理目标的几种观点····························
2.6企业集团财务管理体制·····································
2.6.1企业集团财务管理体制的分类·······················
2.6.2企业集团财务管理体制的选择·······················
2.7企业集团财务监控方式设置······························
2.7.1财务预算控制············································
2.7.2财务管理制度控制······································
2.7.3财务人员控制············································
2.7.4财务信息控制···········································
2.7.5财务激励控制···········································
第三篇沈阳书业集团财务管理现状及存在问题分
3.1沈阳书业集团基本情况介绍······························
3.1.1沈阳书业集团基本情况·······························
3.1.2沈阳书业集团组织结构情况·························
3.2沈阳书业集团财务管理现状······························
3.3沈阳书业集团财务管理存在的问题分析···············
第四篇沈阳书业集团财务管理模式设计·············
4.1沈阳书业集团财务管理模式总体设计··················
4.1.1沈阳书业集团财务管理模式设计模型··············
4.1.2沈阳书业集团财务管理模式设计···················
4.2财务管理主体的界定·······································
4.3财务管理目标的确定·······································
4.4财务管理体制的选择·······································
4.4.1解决集团历史遗留问题、理顺财务管理框架·····
4.4.2财务组织机构再造······································
4.4.3建立与财务管理目标..
文章以沈阳书业集团的财务管理模式为研究对象，以我国文化体制改革为
选题背景。首先，对企业集团的财务管理模式从财务管理的主体、目标、体制
以及监控方式等方面进行了研究。其次，对沈阳书业集团财务管理现状及存在
的问题进行了详细分析，认为存在的问题主要是产权关系不清晰、财务人员管
理没有统一安排、高负债率导致财务风险较大、流动资产质量不高、成本费用
控制需要加强和财务信息流不畅等几个方面。在此基础上，对沈阳书业集团的
财务管理模式进行设计，认为沈阳书业集团对于国资监管部门而言为经营者财
务主体，对于下属公司而言为出资者财务主体;认为应以企业价值最大化作为
财务管理目标;认为应根据财务管理的内容选择集权管理、统分结合管理和分
权管理三者相结合的财务管理体制;认为应以实行财务人员委派制、实行全面
预算、加强内部审计、加强外部审计、建立健全财务管理制度和加强财务激励
控制六个方面为主要财务监控方式。
关键词:企业集团，文化体制改革，财务管理，模式，设计
第一篇导言················································
1.1选题的背景··················································
1.2选题的目的和意义·········································
1.2.1选题的目的··············································
1.2.2选题的意义··············································
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·················································
第二篇企业集团财务管理模式综述及其启示······
2.1企业集团的概念与种类···································
2.1.1企业集团的概念········································
2.1.2企业集团的种类········································
2·2企业集团的特征············································
2.3企业集团财务管理定义及特点··························
2.3.1企业集团财务管理的定义····························
2.3.2企业集团财务管理的特点····························
2.4企业集团财务管理主体···································
2.5企业集团财务管理目标···································
2.5.1财务管理目标的含义··································
2.5.2财务管理目标的几种观点····························
2.6企业集团财务管理体制·····································
2.6.1企业集团财务管理体制的分类·······················
2.6.2企业集团财务管理体制的选择·······················
2.7企业集团财务监控方式设置······························
2.7.1财务预算控制············································
2.7.2财务管理制度控制······································
2.7.3财务人员控制············································
2.7.4财务信息控制···········································
2.7.5财务激励控制···········································
第三篇沈阳书业集团财务管理现状及存在问题分
3.1沈阳书业集团基本情况介绍······························
3.1.1沈阳书业集团基本情况·······························
3.1.2沈阳书业集团组织结构情况·························
3.2沈阳书业集团财务管理现状······························
3.3沈阳书业集团财务管理存在的问题分析···············
第四篇沈阳书业集团财务管理模式设计·············
4.1沈阳书业集团财务管理模式总体设计··················
4.1.1沈阳书业集团财务管理模式设计模型··············
4.1.2沈阳书业集团财务管理模式设计···················
4.2财务管理主体的界定·······································
4.3财务管理目标的确定·······································
4.4财务管理体制的选择·······································
4.4.1解决集团历史遗留问题、理顺财务管理框架·····
4.4.2财务组织机构再造······································
4.4.3建立与财务管理目标..
