I
摘要
当前，国内证券行业进入到资本市场多层次发展的历史性时期，监管层鼓
励证券公司做大做强的支持下，迎来证券行业加速扩张的规模化经营时代。在
这样的行业发展背景下，构建高效率的财务管理模式满足证券公司的快速发展，
对于证券公司战略地位提升具有至关重要的作用
本文以国融证券为研究对象，结合财务管理模式相关理论，详细介绍了国
融证券实施财务集中管理模式的过程，运用价值曲线工具，找到国融证券实施
财务集中管理模式与实施前以及管理层期望达到的财务管理目标之间差异变化：
与实施财务集中工作前相比，财务集中后财务管理工作在运营成本有效控制、
财务分析控制、资金管理效率、财务状况改善、预算管理、报销及时性、会计
工作规范化方面有所提高，但财务分析能力以及税务管理方面下降；与管理层
期望达到的管理目的相比，财务管理工作在运营成本控制、报销的及时性方面
有所提高，其他方面均存在差距。通过国融证券实施财务集中管理模式的前后
对比分析，笔者认为目前的财务管理模式对公司的经营发展起到了积极作用，
针对现有财务集中管理模式中存在的不足，笔者从完善全面预算管理、加强财
务人员管理、优化财务信息系统、提高公司财务分析能力、强化税务管理等方
面提出了改进建议和措施
本文理论结合实际，从评价国融证券财务管理模式效果出发，分析财务集
中管理模式的优缺点，探讨优化和解决问题的方法。一方面的目的是优化公司
的财务管理模式，加强公司财务管理，提高公司经营效率，为实现公司的经营
目标做出更大的努力。同时，也希望能为业内同行提供一些借鉴的经验，为行
业财务管理模式的探索贡献微薄的力量
关键词：国融证券；财务集中管理模式；价值曲线；效果评价
II
Abstract
At present, the domestic securities industry has entered a historical period of
multi-level development of the capital market. The supervision layer encourages
securities companies to do large and strong support and usher in the era of
large-scale management of the accelerated expansion of the securities industry.
Under the background of such industry development, the construction of efficient
financial management mode to meet the rapid development of securities companies
has a crucial role in the strategic status of securities companies.
Taking Guorong Securities as the research object and combining the related
theories of financial management model, this paper introduces the process of
implementing financial centralized management model of Guorong Securities in
detail, and uses the value curve tool. Find out the difference between the
implementation of the financial centralized management model of Guorong
Securities and the financial management goals that the management hopes to achieve
before the implementation: Compared with the financial centralized work before the
implementation of the financial centralized work, the financial management work
after the centralized financial work has improved in terms of effective control of
operating costs, financial analysis and control, efficiency in fund management,
improvement in financial conditions, budget management, timeliness of
reimbursement, and standardization of accounting work. However, financial analysis
and tax management have declined.; Financial management has improved in terms
of operating cost control and timeliness of reimbursement compared to the
management objectives that management expects to achieve, and there are gaps
elsewhere.
Based on the theory and practice, this paper analyzes the advantages and
disadvantages of the financial centralized management model, and discusses the
methods of optimizing and solving the problem. On the one hand, the purpose is to
optimize the company's financial management model, strengthen the company's
III
financial management, improve the company's operating efficiency, and make
greater efforts to achieve the company's operating goals. At the same time, I hope to
be able to provide some experience for the industry peers to learn from, for the
industry financial management model of the exploration of a meager strength.
Key words:Guo Rong securities; financial centralized management mode;
Value curve; effect evaluation。