I 摘要 自十八届三中全会明确提出“完善国有资产管理体制,以管资本为主加强国 有资产监管,改革国有资本授权经营体制”以来，国务院及地方政府陆续组建了 国有资本运营公司。国有资本运营公司如何对其所属企业进行监管，采取何种 财务管控模式及措施，以实现财务管控目标，成为能否实现全面深化国企改革 目标的重要课题。 本文结合财务管控相关理论，以YN国有资本运营公司为案例，对如何完善 国有资本运营公司财务管控体系进行深入研究。首先，回顾国内外学者关于财 务管控理论研究现状、界定相关概念及梳理相关理论基础；然后，简述YN资本 公司基本情况、分析其当前财务管控体系及存在的重大决策控制、财务风险控 制、财务队伍建设、财务信息质量保障、业绩考核评价等方面的主要问题；最 后，针对上述问题，深入分析YN资本财务管控环境，以全视角对财务管控体系、 方法和手段等进行研究，提出分类确定管控模式、强化控制手段、完善监督措 施、健全保障机制等完善财务管控体系的策略及保障措施。 关键词：国有资本运营；YN资本；财务管控体系；完善策略；保障措施 Abstract II Abstract SincetheThirdPlenarySessionoftheEighteenthCentralCommitteeexplicitly proposed"improvingthemanagementsystemofstate-ownedassets,strengthening thesupervisionofstate-ownedassetsbasedoncapitalmanagement,andreforming thestate-ownedcapitalauthorizationoperatingsystem",theStateCouncilandlocal governmentshavesuccessivelyestablishedstate-ownedcapitaloperatingcompanies. Howstate-ownedcapitaloperatingcompaniessupervisetheiraffiliatedcompanies andwhatfinancialcontrolmodeandmeasuresaretakentoachievetheirfinancial managementandcontrolgoalshasbecomeanimportantissueforwhetherornotthey canfullydeepentheirreformgoals. Thispapercombinesfinancialmanagementandcontrolrelatedtheories,and takesYNstate-ownedcapitaloperatingcompaniesasacasetoconductin-depth researchonhowtoimprovethefinancialmanagementandcontrolsystemof state-ownedcapitaloperatingcompanies.First,reviewthecurrentstatusofdomestic andforeignscholars'researchonfinancialmanagementandcontroltheory,define relatedconcepts,andsortoutrelatedtheoreticalfoundations;then,brieflydescribe thebasicsituationofYNCapitalCorporation,analyzeitscurrentfinancial managementandcontrolsystem,andexistingmajordecisioncontrolandfinancial riskcontrol,Financialteambuilding,financialinformationqualityassurance, performanceevaluationandothermajorissues;finally,inviewoftheaboveproblems, in-depthanalysisofYNCapital'sfinancialmanagementandcontrolenvironment,a comprehensiveperspectiveofthefinancialmanagementandcontrolsystem,methods andmeans,etc.Strategiestoimprovethefinancialmanagementandcontrolsystem, includingclassificationandcontrolmodels,strengthenedcontrolmethods,improved supervisionmeasures,andimprovedguaranteemechanismsandsafeguardmeasures. Keywords:Stateownedcapitaloperation;YNcapital;Financialcontrolsystem; Improvementstrategy;safeguardmeasures 目录 III 目录 第一章绪论...............................................................................................1 第一节研究背景与意义...........................................................................1 一、研究背景......................................................................................................1 二、研究意义......................................................................................................2 第二节国内外研究综述...........................................................................3 一、国外研究综述..............................................................................................3 二、国内研究综述..............................................................................................4 三、研究述评......................................................................................................5 第三节研究方法与研究内容...................................................................6 一、研究方法......................................................................................................6 二、研究内容......................................................................................................6 第四节研究思路与创新之处...................................................................7 一、研究思路......................................................................................................7 二、创新之处......................................................................................................7 第二章概念界定与理论基础...................................................................9 第一节概念界定.......................................................................................9 一、国有资本运营公司......................................................................................9 二、财务管控....................................................................................................10 第二节理论基础.....................................................................................11 一、财务管控理论............................................................................................11 目录 IV 二、财务管控模式............................................................................................12 第三章YN资本财务管控体系现状分析...............................................17 第一节公司简介.....................................................................................17 一、历史沿革....................................................................................................17 二、发展现状....................................................................................................21 三、阶段目标....................................................................................................21 第二节公司财务管控体系现状.............................................................23 一、利用章程设计治理控制............................................................................23 二、外派董监高参与法人管理........................................................................24 三、拟定制度明确管理权限............................................................................24 四、实施结果指标考核控制............................................................................25 第三节体系现状存在的主要问题及原因分析....................................26 一、重大决策管控失控....................................................................................26 二、资金缺乏统一管理....................................................................................27 三、财务队伍缺乏有效管控............................................................................28 四、财务信息质量缺乏保障............................................................................29 五、业绩考核体系不完善................................................................................30 第四章YN资本财务管控体系完善策略及保障措施...........................33 第一节结合业务定位分类确定管控模式............................................33 一、分析企业定位，明确管控界限................................................................33 二、分类确定管控目标及模式........................................................................37 第二节通过制度、资金、人员统管强化管控手段............................38 一、完善财务内控体系，强化风险控制........................................................38 二、构建资金统管机制，防范财务风险........................................................41 目录 V 三、执行财务垂直管理，强化人员控制........................................................43 第三节采用互联网、预算监控措施实施全程监督............................45 一、应用互联网技术，强化实时监督............................................................45 二、落实全面预算管理，监督经营行为........................................................46 第四节健全财务监察、检查制度保障管控成效................................49 一、设置财务监检机构，明确职责范围........................................................49 二、执行财务监察，夯实管控基础................................................................49 三、开展重大决策检查，监督管控效果........................................................50 第五章结论及展望..............