企業(yè)集團(tuán)財務(wù)控制力評價指標(biāo)體系探析

1、企業(yè)集團(tuán)財務(wù)控制力評價指標(biāo)體系探析 摘 要企業(yè)集團(tuán)對我國市場經(jīng)濟(jì)的發(fā)展起到舉足輕重的作用,是現(xiàn)代企業(yè)的一種高級組成形式。企業(yè)集團(tuán)在迅速發(fā)展的過程中也不可避免地出現(xiàn)了內(nèi)部財務(wù)控制乏力的情況,集團(tuán)公司作為出資者無法實(shí)現(xiàn)對子公司有效財務(wù)控制,歸其原因就在于缺少一套完善的企業(yè)集團(tuán)財務(wù)控制力評價體系,然而企業(yè)集團(tuán)的財務(wù)控制力從一定程度上影響了集團(tuán)的競爭力。因此,在現(xiàn)階段探討如何構(gòu)建符合我國企業(yè)集團(tuán)發(fā)展的財務(wù)控制力評價指標(biāo)體系具有重要意義。 企業(yè)集團(tuán)進(jìn)行財務(wù)控制相關(guān)活動的最終目標(biāo)應(yīng)該是形成具有競爭優(yōu)勢的財務(wù)控制力,以此來提升企業(yè)集團(tuán)競爭力。本文的研究著眼于企業(yè)集團(tuán)的財務(wù)控制力,在現(xiàn)代企業(yè)集團(tuán)內(nèi),財務(wù)管控作

2、為一項(xiàng)重要的職能工作,是否達(dá)到了預(yù)期的目標(biāo),需要統(tǒng)一評價標(biāo)準(zhǔn),形成量化指標(biāo)。因此,形成一個綜合的財務(wù)控制力評價體系,并以此來衡量企業(yè)集團(tuán)財務(wù)控制的整體情況就必不可少。 本文從企業(yè)集團(tuán)財務(wù)管控的實(shí)現(xiàn)過程出發(fā),以實(shí)現(xiàn)過程中所需的財務(wù)人員、財務(wù)戰(zhàn)略、財務(wù)方法以及財務(wù)執(zhí)行效果為控制點(diǎn),界定了企業(yè)集團(tuán)財務(wù)控制力的內(nèi)涵,提出了財務(wù)控制力的定義是指為使得整個集團(tuán)形成一種均衡態(tài)勢,保障集團(tuán)可持續(xù)發(fā)展,由集團(tuán)公司協(xié)調(diào)處理集團(tuán)各相關(guān)企業(yè)的財務(wù)活動和財務(wù)關(guān)系的控制能力。在此概念的指引下,論文提出了企業(yè)集團(tuán)財務(wù)控制力的基本構(gòu)成要素包括企業(yè)集團(tuán)財務(wù)人員控制力要素、財務(wù)戰(zhàn)略控制力要素、財務(wù)方法控制力要素和財務(wù)執(zhí)行控制力要

3、素。本文構(gòu)建了企業(yè)集團(tuán)財務(wù)控制力體系,設(shè)計了一套由財務(wù)人員、財務(wù)戰(zhàn)略、財務(wù)方法和財務(wù)執(zhí)行控制力 4個一級指標(biāo),12個二級指標(biāo),37個三級指標(biāo)構(gòu)成的企業(yè)集團(tuán)財務(wù)控制力評價指標(biāo)體系。 同時,本文明確了各指標(biāo)評價的具體方法和步驟,采用層次分析法的評價思維,將各種不確定的和主觀的財務(wù)控制力指標(biāo)統(tǒng)一化,更加科學(xué)地考慮各指標(biāo)的相對重要性,確定各項(xiàng)指標(biāo)的權(quán)重,根據(jù)專家打分、歷年數(shù)據(jù)和問卷調(diào)查等方式獲得各三級指標(biāo)的評價值,形成最終的總得分。根據(jù)得分情況,逐層分析企業(yè)集團(tuán)財務(wù)控制力水平,采取措施提高集團(tuán)財務(wù)控制力度。評價體系的構(gòu)建改變了以往對企業(yè)集團(tuán)財務(wù)控制力評價不可量化的局面,擴(kuò)寬了企業(yè)集團(tuán)財務(wù)控制力的研究范

4、圍,希望能從一個更加清晰科學(xué)的角度去分析判斷企業(yè)集團(tuán)財務(wù)控制力。 全文共分為六個部分。第一部分是引言。在該部分內(nèi)容中,對研究企業(yè)集團(tuán)財務(wù)控制力的意義進(jìn)行了簡要介紹,同時結(jié)合國內(nèi)外的現(xiàn)有研究成果,闡明了本文的研究方法、研究思路以及基本框架。第二部分是企業(yè)集團(tuán)及其財務(wù)控制力概述。從理論角度界定了企業(yè)集團(tuán)財務(wù)控制力及其評價指標(biāo)體系的基本概念,并對企業(yè)集團(tuán)財務(wù)控制力的理論基礎(chǔ)?出資者財務(wù)理論、委托代理理論進(jìn)行了簡要1闡述。第三部分是企業(yè)集團(tuán)財務(wù)控制力及其評價的機(jī)理分析。首先,從企業(yè)集團(tuán)財務(wù)控制力的構(gòu)成要素出發(fā),詳細(xì)分析了企業(yè)集團(tuán)財務(wù)控制力的四大構(gòu)成要素:財務(wù)人員控制力要素、財務(wù)戰(zhàn)略控制力要素、財務(wù)方法

5、控制力要素、財務(wù)執(zhí)行控制力要素。其次,明確了企業(yè)集團(tuán)財務(wù)控制力評價指標(biāo)的設(shè)計目標(biāo)和設(shè)計原則。最后,分析了企業(yè)集團(tuán)財務(wù)控制力評價的基本思路。第四部分是企業(yè)集團(tuán)財務(wù)控制力評價指標(biāo)體系構(gòu)建。根據(jù)企業(yè)集團(tuán)財務(wù)控制力機(jī)理分析中的構(gòu)成要素和評價方法,構(gòu)建企業(yè)集團(tuán)財務(wù)控制力評價指標(biāo)體系。各企業(yè)集團(tuán)可以根據(jù)自身具體情況綜合打分,獲取評價結(jié)果,反饋與分析企業(yè)集團(tuán)財務(wù)控制力的強(qiáng)弱。第五部分是企業(yè)集團(tuán)財務(wù)控制力評價指標(biāo)體系在 jt集團(tuán)的應(yīng)用。該部分將 jt集團(tuán)作為案例,結(jié)合 jt集團(tuán)的實(shí)際財務(wù)控制情況,對設(shè)計的評價體系進(jìn)行了驗(yàn)證分析。第六部分是結(jié)論與展望。通過上述的研究分析,得出本文的研究結(jié)論,并對完善企業(yè)集團(tuán)財務(wù)

6、控制力體系提出建議。關(guān)鍵詞: 企業(yè)集團(tuán) 財務(wù)控制力 層次分析法評價體系2 abstractenterprise group has played a pivotal role in the development of chinas market economy, which is an advanced form of the modern enterprise. in the process of rapid development, a situation occurs that the internal financial control is weak unavoidablybeca

7、use of the lack of a comprehensive financial control force system of enterprise group, as an investor, the groups parent company cannot achieve effective financial control of the subsidiary. however, financial control of enterprise group affects the groups competitiveness to some extent. therefore,

8、it will be of great importance in exploring how to build the evaluation index system of financial control force in line with the development of enterprise groups in china at this stagethe ultimate goal of the enterprise groups related financial control activities should be to form a competitive adva

9、ntage in the financial control force, as to enhance the competitiveness of enterprise group. this study focuses on the financial control force of enterprise group. as an important function in the modern enterprise group, whether the financial control gets the expected goals, it needs to standardize

10、the evaluation criteria and form the quantitative indicators. therefore, it is essential to form a comprehensive evaluation index system of financial control force, and to measure the overall financial controlthis paper identifies the connotation of the financial control force of enterprise group, s

11、tarting from the implementation process of the enterprise financial management and control of enterprise group, and control over all aspects of the critical control pointsand also as financial staff, financial strategy, financial method and financial performance for the control point. definition of

12、financial control force is the ability that controls the financial activities and financial relations among enterprises in the coordination of group companies handling group to form a balanced posture and safeguard the groups sustainable development. under the guidance of this concept, it puts forwa

13、rd the basic elements of the enterprise group financial control force including enterprise group finance staff control force elements, the financial strategic control force elements, the financial method control force elements and financial performance control force elements. financial control force

14、 system of enterprise group is built and the evaluation index system of financial control force with 4 level indicators, 12 secondary indicators and 37 third indicators is designedat the same time this paper defines the specific methods and steps of the evaluation of each indicator as follows applyi

15、ng analytic hierarchy process ahp,3unifying each indicator, determining the weights of the indicators, getting the total score finally. according to the scores, the strength of the enterprise groups financial control force is analyzed layer by layer. taking appropriate improvement measures to improv

16、e the group financial control efforts on the weak side. construction of the evaluation system changed the previous situation that evaluation of the enterprise groups financial control cant be quantified, and extended the research on financial control force of enterprise group. the aim of the above i

17、s to analyze financial control force of enterprise group from a clearer scientific point of viewthis paper is divided into six parts. the first part is introduction. this part introduces the background and significance of the study, and reviews the research status at home and abroad, at the same tim

18、e clarifies the approach to the study, the ideas and structural framework. the second part is the summary of enterprise group and financial control force. elaborating the basic concepts of financial control force of enterprise group and its evaluation index system, and the importance of the financia

19、l control force from a theoretical point of view, while introducing the theoretical basis of the enterprise groups financial control-investor financial theory and the principal-agent theory. the third part is analysis on mechanism of financial control force of enterprise group and the evaluation. st

20、arting from the elements of the enterprise groups financial control, analysis of the four elements of financial control force of enterprise group comes at length. then articulates the design goals and design principles of the evaluation index clearly. the fourth part is building the evaluation index

21、 system of financial control force of enterprise group. this part builds financial control force evaluation index system in the base of the evaluation method and the constituent elements. various enterprise groups can get the results of the evaluation to feedback and analyze the strength of the fina

22、ncial control force according to the comprehensive scorethe fifth part is application of the evaluation index system of financial control force of enterprise group in group jt. jt group has been selected in the section as a case analysis, verifying the designed evaluation system. the sixth part is t

23、he conclusion and prospectas the above analysis, we draw the conclusions of this study and make own thinking of improving the evaluation system key words: enterprise groupfinancial control force analytic hierarchy process evaluation system4 目 錄0 引言 ? i 0.1 研究背景及意義 ? 1 0.2 文獻(xiàn)綜述 ? 2 0.2.1 國外研究概況 ? 2 0

24、.2.2 國內(nèi)研究概況 ? 3 0.2.3 文獻(xiàn)述評 ? 4 0.3 研究方法 ? 5 0.4 研究思路與基本框架 ? 5 1 企業(yè)集團(tuán)及其財務(wù)控制力概述 ? 7 1.1 相關(guān)概念的界定 ? 7 1.1.1 企業(yè)集團(tuán) ? 7 1.1.2 企業(yè)集團(tuán)財務(wù)控制力 ? 8 1.1.3 企業(yè)集團(tuán)財務(wù)控制力評價指標(biāo)體系 ? 8 1.2 企業(yè)集團(tuán)財務(wù)控制力的理論基礎(chǔ) ? 8 1.2.1 出資者財務(wù)理論 ? 9 1.2.2 委托代理理論 ? 9 2 企業(yè)集團(tuán)財務(wù)控制力及其評價的機(jī)理分析 ? 10 2.1 企業(yè)集團(tuán)財務(wù)控制力的構(gòu)成要素 ? 10 2.1.1 財務(wù)人員控制力要素 ? 10 2.1.2 財務(wù)戰(zhàn)略控制

25、力要素 ? 11 2.1.3 財務(wù)方法控制力要素 ? 12 2.1.4 財務(wù)執(zhí)行控制力要素 ? 14 2.2 企業(yè)集團(tuán)財務(wù)控制力評價的目標(biāo)和原則 ? 15 2.2.1 企業(yè)集團(tuán)財務(wù)控制力評價的目標(biāo) ? 15 2.2.2 企業(yè)集團(tuán)財務(wù)控制力評價的原則 ? 15 2.3 企業(yè)集團(tuán)財務(wù)控制力評價的思路 ? 16 2.3.1 評價方法的選擇 ? 16 2.3.2 設(shè)定評價標(biāo)準(zhǔn) ? 17 2.3.3 確定評價指標(biāo)權(quán)重 ? 17 2.3.4 評價結(jié)果 ? 19i3 企業(yè)集團(tuán)財務(wù)控制力評價指標(biāo)體系構(gòu)建 ? 20 3.1 財務(wù)人員控制力體系 ? 21 3.1.1 財務(wù)人員素質(zhì)水平控制力 ? 21 3.1.2

26、財務(wù)總監(jiān)責(zé)任履行控制力 ? 23 3.1.3 財務(wù)人員授權(quán)任免控制力 ? 24 3.2 財務(wù)戰(zhàn)略控制力指標(biāo)體系 ? 26 3.2.1 投資戰(zhàn)略控制力 ? 26 3.2.2 籌資戰(zhàn)略控制力 ? 28 3.2.3 收益分配戰(zhàn)略控制力 ? 30 3.3 財務(wù)方法控制力指標(biāo)體系 ? 32 3.3.1 預(yù)算管理控制力 ? 32 3.3.2 內(nèi)部審計控制力 ? 35 3.3.3 資金管理控制力 ? 36 3.4 財務(wù)執(zhí)行控制力指標(biāo)體系 ? 38 3.4.1 財務(wù)信息技術(shù)控制力 ? 38 3.4.2 財務(wù)制度控制力 ? 40 3.4.3 業(yè)績考核控制力 ? 41 4 企業(yè)集團(tuán)財務(wù)控制力評價指標(biāo)體系在 jt集

27、團(tuán)的應(yīng)用 ? 44 4.1 jt集團(tuán)基本狀況介紹 ? 44 4.2 構(gòu)建 jt集團(tuán)財務(wù)控制力評價指標(biāo)體系 ? 44 4.3 jt集團(tuán)財務(wù)控制力評價結(jié)果及建議 ? 48 5 結(jié)論與展望 ? 50 5.1 研究結(jié)論 ? 50 5.2 全文的局限性及展望 ? 51 參考文獻(xiàn) ? 52 致 謝 ? 55 ii contents0 introduction ? 1 0.1 background and significance? 1 0.2 review on the literatures ? 2 0.2.1 research in foreign countries ? 2 0.2.2 resear

28、ch in domestic ? 3 0.2.3 literature review? 4 0.3 research methods ? 5 0.4 research ideas and framework ? 5 1 summary of enterprise groups and financial control force ? 7 1.1 definition of related notion ? 7 1.1.1 the meaning of the enterprise groups ? 7 1.1.2 financial control force of enterprise g

29、roup ? 8 1.1.3 the evaluation index system of financial control force ? 8 1.2 the theoretical basis of financial control force of enterprise group ? 8 1.2.1 investor financial theory ? 9 1.2.2 the principal-agent theory? 9 2 analysis on mechanism of financial control force of enterprise group and th

30、e evaluation ? 10 2.1 elements of financial control force of enterprise group ? 10 2.1.1 the elements of the financial staff control force ? 10 2.1.2 the elements of the financial strategic control force ? 11 2.1.3 the elements of the financial methods control force ? 12 2.1.4 the elements of the fi

31、nancial execution control force ? 14 2.2 the evaluations goal and principle of financial control force of enterprise group ? 15 2.2.1 the evaluations goal of financial control force of enterprise group ? 15 2.2.2 the evaluations principle of financial control force of enterprise group15 2.3 the idea

32、 of the evaluation of financial control force of enterprise group ? 16 2.3.1 choice of the evaluation methods ? 16 2.3.2 set the evaluation criteria ? 17 2.3.3 determine the evaluation index weights ? 17 2.3.4 the evaluation results ? 19iii3 building evaluation index system of financial control force of enterprise group ? 20 3.1 the system of fina