摘要
长期以来,我国证券公司一直采用以分支机构(营业部)为主体独立核算的
分散式财务管理模式,这种模式是在证券业发展初期形成的,随着中国资本市场
的快速发展,各种创新业务不断推出,越来越不能适应证券公司R益壮大后的管
理需要。问题的根源在于公司总部对分支机构财务管理的松散与滞后,因此,对
财务管理模式改革的焦点就是通过何种方式将原来分散在分支机构的人、财、物
的管理权集中到公司总部。本文将主要结合齐鲁证券推进财务集中管理的具体过
程,探讨财务集中管理模式在证券公司的应用。

本文共分6个部分,第一章重点阐述了证券行业发展的形式和企业财务集中
管理模式的现状,由此提出研究证券公司财务管理模式的重要性,在对国内外财
务管理模式研究进行简要分析的基础上,描述了研究齐鲁证券财务管理模式的理
论架构和总体思路;第二章为理论基础,详细介绍了集权与分权理论、财务控制
理论、系统论、信息传递理论和反馈控制论等,同时还介绍了财务管理模式及其
类型;第三章为齐鲁证券现状,主要介绍齐鲁证券的发展历程、实施财务集中管
理的背景等;第四章为齐鲁证券财务集中管理模式的构建,主要介绍齐鲁证券财
务集中管理模式的构建及后续优化;第五章为应用效果及展望,主要分析实施财
务集中管理取得的成效、存在的不足,以及关于进一步深化财务集中管理的探讨;
第六章为研究结论总结和局限性,主要总结阐述财务集中管理模式以及本研究的
局限性。

通过对齐兽证券财务fr理模式的深入研究和经验总结,希银能推进企、丨卩11;理
理论的发展并为证券公司财务集中管理提供可借鉴的经验。

关键词:证券财务集中管理模式应用及探讨
ABSTRACT
For a long time, the securities company of our country has been using the
decentralized financial management mode which makes business department as the
main body to account independently, this kind of mode is formed in the early
development of the securities industry, but with the rapid development of China's capital
market, and various kinds of innovative business has introduced,this mode can not
adapt to the management needs of securities company growing. The root of the problem
is that the financial management from company headquarters to branch looses and lags,
therefore,the focus of the financial management mode reform is in what way to
centralize the power to the dispersed human, financial and material from the original
branch to the company headquarters. This article mainly combines with concrete
process of financial centralized management mode of QiLu securities company, to
discusses the application of the financial centralized management mode in the securities
company
This paper is divided into 6 parts. The first chapter focuses on the form of
securities industry's development and the present situation of the financial centralized
management mode, then puts forward the importance of research financial management
mode in securities company, on the basis of reviewing the domestic and foreign
financial management mode research, this paper describes the overall train of thought
and theory structure of QiLu Securities Company's financial management model. The
second chapter is theoretical foundation, introduces in detail the centralization and
decentralization theory,financial control theory, system theory, information theory and
feedback control theory and so on, at the same time also introduces financial
management mode and its types; The third chapter is mainly introduces development。。。