集团公司财务风险控制体系研究

发布时间：2019-03-07 22:38

【摘要】：在经济快速发展的大背景下,越来越多的企业选择集团化的发展道路。集团公司不断发展的同时,由于外部环境不断变化以及集团公司自身的组织结构复杂、财务主体多等特征,导致集团公司的风险管理变得尤为重要。古今中外,很多案例表明风险的爆发往往都是以财务风险的形式表现出来,对集团公司财务风险的管理处于风险管理的核心地位。因此,深入研究集团公司财务风险控制体系对控制集团公司财务风险,实现企业价值的最大化具有重要意义。本文先是对集团公司的特征、集团公司财务风险的特征以及风险和风险管理等概念进行了分析,指出越来越多的企业包括大型集团因各种财务风险限于困境,进一步引出研究集团公司财务风险的必要性。接着,介绍了华源集团财务危机事件,深入分析了导致华源集团财务危机事件发生的原因。通过对华源集团财务危机事件的分析,得出集团公司风险控制体系存在的缺陷是一个共性问题,进而归纳出影响大多数集团财务风险的八大因素。进一步表明构建一个良好的集团公司财务风险控制体系对于其健康发展具有重要意义。最后从集团公司整体的高度,提出了财务风险控制体系的构建,具体包括三个控制主体和两个控制机制。三个控制主体包括组织控制体系、制度控制体系、和文化控制体系,其中制度控制体系包括财务预算制度、资金集中管理制度和内部审计制度。组织控制体系是财务风险控制体系的基础,制度控制是核心,文化控制是深层次的上层建筑。两个控制机制包括财务风险预警分析机制和财务风险处理机制,两者是构建有效的财务风险控制体系的重要保障。
[Abstract]:Under the background of rapid economic development, more and more enterprises choose the development path of collectivization. With the continuous development of the group company, the risk management of the group company becomes more and more important because of the change of the external environment, the complexity of the organization structure of the group itself, and the multi-subject of the finance. In ancient times and at home and abroad, many cases show that the outbreak of risk is often manifested in the form of financial risk, and the management of group financial risk is in the core position of risk management. Therefore, it is of great significance to deeply study the financial risk control system of the group company to control the financial risk of the group company and realize the maximization of the enterprise value. This paper first analyzes the characteristics of the group company, the characteristics of the financial risk of the group company and the concepts of risk and risk management, and points out that more and more enterprises, including large-scale groups, are limited to difficulties because of all kinds of financial risks. Further leads to the need to study the financial risk of the group. Then, it introduces the financial crisis event of Huayuan Group, and deeply analyzes the causes of the financial crisis event of Huayuan Group. Through the analysis of the financial crisis event of Huayuan Group, it is concluded that the defects in the risk control system of the group are a common problem, and then the eight major factors affecting the financial risk of most groups are summed up. It further shows that it is of great significance to construct a good financial risk control system for the healthy development of the group. At last, the paper puts forward the construction of financial risk control system from the whole level of group company, including three control subjects and two control mechanisms. The three control subjects include organization control system, system control system, and culture control system, in which the system control system includes financial budget system, centralized fund management system and internal audit system. The organization control system is the foundation of the financial risk control system, the system control is the core, and the culture control is the deep-seated superstructure. The two control mechanisms include the financial risk early warning analysis mechanism and the financial risk management mechanism, which are the important guarantee for the construction of an effective financial risk control system.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F275;F279.26

【参考文献】