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预热器公司财务会计由母公司代管的问题与对策研究

发布时间:2019-04-13 12:11  文章来源:笔耕文化传播
【摘要】:经济全球化带动中国市场经济进入了一个全新的时代,产品、管理、服务创新日新月异,众多企业通过构建母子公司发展模式增强自身竞争实力,然而财务管控已成为其实现规模扩张过程中的瓶颈问题,制约着企业集团的健康发展。因此积极探索良好的财务管理模式对实现企业集团战略目标、提升综合实力意义重大。预热器公司是哈锅公司的子公司,,其财务会计目前由哈锅公司代管,财务管理由自身财务人员负责,多年来形成了内外部会计系统各自运行的格局,财务代管的过分集权模式引起了母子公司战略不协同、财务信息难以支持决策、资金使用不合理、财务系统运行效率低下等问题,重新构建良好的财务管控模式是解决上述问题的有效途径。 本文以企业集团财务管控相关理论为基础,结合预热器公司财务系统运行情况及母公司构建代管模式的初始意图,深入挖掘了财务管控失效的原因,并有针对性地给出了优化策略。本文通过基础文件的研读、对实际业务人员的调研与访谈、对预热器公司业务流程的梳理与分析等手段,指出了管控及监督机制的设计和运行中存在的缺陷,主要有母公司对子公司会计服务职能未履行、关键业务权限的划分不合理、业务的实际执行违背原则、财务人员的工作立场及定位不当等。要解决以上问题,必须改变母公司过度集权的管控模式,调整组织架构,把财务会计职能归还预热器公司,为财务系统完整运行提供基础保障,同时母公司通过委派财务负责人及强化内部审计与预算保证监控。仅有完善的监管机制是不够的,激励与约束体系必须相结合共同作用才能达到预定财务目标,因此本文提出实施科学合理的考评体系作为激励管理者达成母公司战略的杠杆,最后整合母子公司信息化平台为母子公司建立财务、业务融合通道,为新的财务系统良好运行提供支持。 综上所述,本文从预热器公司财务会计由母公司代管的案例分析入手,力求提供一个比较完善的母子公司财务管控模式的建立方案,既丰富了现有理论成果,同时也为其他类似企业提供新的思路与办法。
[Abstract]:Economic globalization has driven China's market economy into a new era, with products, management and service innovations changing with each passing day. Many enterprises have strengthened their competitive power by building the development model of mother-and-subsidiary companies. However, financial control has become a bottleneck in the process of scale expansion, restricting the healthy development of enterprise groups. Therefore, it is of great significance to actively explore a good financial management model to achieve the strategic objectives of enterprise groups and enhance the overall strength. The preheater company is a subsidiary of Harbin Pot Company, its financial accounting is currently managed by Harbin Pot Company, the financial management is managed by its own financial personnel, and over the years, the internal and external accounting systems have been operating separately. The excessive centralization of financial escrow has caused some problems, such as the strategy of parent-subsidiary company is not coordinated, the financial information is difficult to support decision-making, the use of funds is unreasonable, and the operation efficiency of financial system is low, and so on. It is an effective way to solve the above problems to re-establish a good financial control mode. Based on the theory of financial control and control of enterprise group, combining with the operation of financial system of preheater company and the initial intention of parent company to construct escrow mode, this paper deeply excavates the reasons of failure of financial control and control. The optimization strategy is given. Through reading the basic documents, investigating and interviewing the actual business personnel, combing and analyzing the business process of the preheater company, this paper points out the defects in the design and operation of the control and supervision mechanism. The main ones are as follows: the parent company failed to perform the accounting service function of the subsidiary, the division of the key business authority was unreasonable, the actual execution of the business violated the principle, and the position and orientation of the financial staff were improper, and so on. To solve the above problems, we must change the over-centralized control mode of the parent company, adjust the organizational structure, return the financial accounting function to the preheater company, and provide the basic guarantee for the complete operation of the financial system. At the same time, the parent company through the assignment of financial heads and strengthen internal audit and budget assurance control. Only perfect regulatory mechanism is not enough, incentive and restraint system must be combined in order to achieve the predetermined financial objectives, so this paper puts forward the implementation of scientific and reasonable evaluation system as a lever to encourage managers to achieve the parent company strategy. Finally, the information platform of parent-subsidiary companies is integrated to establish financial and business integration channels for parent-subsidiary companies to provide support for the good operation of the new financial system. In summary, this article from the preheater company financial accounting from the parent company escrow case analysis, strive to provide a relatively perfect parent-subsidiary financial control model of the establishment of the scheme, not only enriched the existing theoretical results, At the same time, it also provides new ideas and methods for other similar enterprises.
【学位授予单位】:哈尔滨工业大学
【学位级别】:硕士
【学位授予年份】:2014
【分类号】:F406.7

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