內(nèi)容摘要
文章以沈陽(yáng)書業(yè)集團(tuán)的財(cái)務(wù)管理模式為研究對(duì)象，以我國(guó)文化體制改革為
選題背景。首先，對(duì)企業(yè)集團(tuán)的財(cái)務(wù)管理模式從財(cái)務(wù)管理的主體、目標(biāo)、體制
以及監(jiān)控方式等方面進(jìn)行了研究。其次，對(duì)沈陽(yáng)書業(yè)集團(tuán)財(cái)務(wù)管理現(xiàn)狀及存在
的問(wèn)題進(jìn)行了詳細(xì)分析，認(rèn)為存在的問(wèn)題主要是產(chǎn)權(quán)關(guān)系不清晰、財(cái)務(wù)人員管
理沒(méi)有統(tǒng)一安排、高負(fù)債率導(dǎo)致財(cái)務(wù)風(fēng)險(xiǎn)較大、流動(dòng)資產(chǎn)質(zhì)量不高、成本費(fèi)用
控制需要加強(qiáng)和財(cái)務(wù)信息流不暢等幾個(gè)方面。在此基礎(chǔ)上，對(duì)沈陽(yáng)書業(yè)集團(tuán)的
財(cái)務(wù)管理模式進(jìn)行設(shè)計(jì)，認(rèn)為沈陽(yáng)書業(yè)集團(tuán)對(duì)于國(guó)資監(jiān)管部門而言為經(jīng)營(yíng)者財(cái)
務(wù)主體，對(duì)于下屬公司而言為出資者財(cái)務(wù)主體;認(rèn)為應(yīng)以企業(yè)價(jià)值最大化作為
財(cái)務(wù)管理目標(biāo);認(rèn)為應(yīng)根據(jù)財(cái)務(wù)管理的內(nèi)容選擇集權(quán)管理、統(tǒng)分結(jié)合管理和分
權(quán)管理三者相結(jié)合的財(cái)務(wù)管理體制;認(rèn)為應(yīng)以實(shí)行財(cái)務(wù)人員委派制、實(shí)行全面
預(yù)算、加強(qiáng)內(nèi)部審計(jì)、加強(qiáng)外部審計(jì)、建立健全財(cái)務(wù)管理制度和加強(qiáng)財(cái)務(wù)激勵(lì)
控制六個(gè)方面為主要財(cái)務(wù)監(jiān)控方式。
關(guān)鍵詞:企業(yè)集團(tuán)，文化體制改革，財(cái)務(wù)管理，模式，設(shè)計(jì)
第一篇導(dǎo)言················································
1.1選題的背景··················································
1.2選題的目的和意義·········································
1.2.1選題的目的··············································
1.2.2選題的意義··············································
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·················································
第二篇企業(yè)集團(tuán)財(cái)務(wù)管理模式綜述及其啟示······
2.1企業(yè)集團(tuán)的概念與種類···································
2.1.1企業(yè)集團(tuán)的概念········································
2.1.2企業(yè)集團(tuán)的種類········································
2·2企業(yè)集團(tuán)的特征············································
2.3企業(yè)集團(tuán)財(cái)務(wù)管理定義及特點(diǎn)··························
2.3.1企業(yè)集團(tuán)財(cái)務(wù)管理的定義····························
2.3.2企業(yè)集團(tuán)財(cái)務(wù)管理的特點(diǎn)····························
2.4企業(yè)集團(tuán)財(cái)務(wù)管理主體···································
2.5企業(yè)集團(tuán)財(cái)務(wù)管理目標(biāo)···································
2.5.1財(cái)務(wù)管理目標(biāo)的含義··································
2.5.2財(cái)務(wù)管理目標(biāo)的幾種觀點(diǎn)····························
2.6企業(yè)集團(tuán)財(cái)務(wù)管理體制·····································
2.6.1企業(yè)集團(tuán)財(cái)務(wù)管理體制的分類·······················
2.6.2企業(yè)集團(tuán)財(cái)務(wù)管理體制的選擇·······················
2.7企業(yè)集團(tuán)財(cái)務(wù)監(jiān)控方式設(shè)置······························
2.7.1財(cái)務(wù)預(yù)算控制············································
2.7.2財(cái)務(wù)管理制度控制······································
2.7.3財(cái)務(wù)人員控制············································
2.7.4財(cái)務(wù)信息控制···········································
2.7.5財(cái)務(wù)激勵(lì)控制···········································
第三篇沈陽(yáng)書業(yè)集團(tuán)財(cái)務(wù)管理現(xiàn)狀及存在問(wèn)題分
3.1沈陽(yáng)書業(yè)集團(tuán)基本情況介紹······························
3.1.1沈陽(yáng)書業(yè)集團(tuán)基本情況·······························
3.1.2沈陽(yáng)書業(yè)集團(tuán)組織結(jié)構(gòu)情況·························
3.2沈陽(yáng)書業(yè)集團(tuán)財(cái)務(wù)管理現(xiàn)狀······························
3.3沈陽(yáng)書業(yè)集團(tuán)財(cái)務(wù)管理存在的問(wèn)題分析···············
第四篇沈陽(yáng)書業(yè)集團(tuán)財(cái)務(wù)管理模式設(shè)計(jì)·············
4.1沈陽(yáng)書業(yè)集團(tuán)財(cái)務(wù)管理模式總體設(shè)計(jì)··················
4.1.1沈陽(yáng)書業(yè)集團(tuán)財(cái)務(wù)管理模式設(shè)計(jì)模型··············
4.1.2沈陽(yáng)書業(yè)集團(tuán)財(cái)務(wù)管理模式設(shè)計(jì)···················
4.2財(cái)務(wù)管理主體的界定·······································
4.3財(cái)務(wù)管理目標(biāo)的確定·······································
4.4財(cái)務(wù)管理體制的選擇·······································
4.4.1解決集團(tuán)歷史遺留問(wèn)題、理順財(cái)務(wù)管理框架·····
4.4.2財(cái)務(wù)組織機(jī)構(gòu)再造······································
4.4.3建立與財(cái)務(wù)管理目標(biāo)..