集团作为企业组织的高级形式，在市场经济活动中扮演着关键的角色，数量 虽然不是最多，体量却是最大，但是我国企业集团的发展相对落后，在财务管控 水平上面仍然存在较大的差距。随着我国市场经济的发展，兼并、重组成为企业 转型升级的重要形式和途径，企业集团之间的竞争正呈现多样化的发展趋势，从 传统的价格竞争转变为服务竞争和品牌竞争。因此，企业集团更加注重发展规划 与集团战略，通过完善企业的财务管控体系来确保企业战略规划的顺利实施。 本文主要探讨的是集团财务管控的重要性，财务管控关系一个企业的生存命 脉，资金是企业运转的“机油”，是支撑企业战略目标实现的重要资源，财务管控 的日常性的管理内容构成了集团主要的资金运作方向；当然，财务管控还包括非 日常性的管理，如企业的融资计划、投资决策计划等等。在不同的时代背景、市 场环境、政治环境下，选择最适合的财务管控战略，为集团的整个财务运行搭建 最有力的支撑，确保集团整体的发展规划和发展目的能够顺利实现。 本文拟在通过分析集团战略、财务战略以及财务管控三者之间的关系，厘清 集团财务管控对集团发展和规划的重要性，在集团战略的指导之下，梳理在不同 的规模、不同的行业以及不同管理结构下的集团财务管控的方法和优化策略。基 于YNGT集团在财务管控中存在一些问题，通过完善财务管控体系、建立完善 合理的财务管控制度，解决当前财务管控中存在的问题。 本文研究的立足点是集团财务管控体系的建设，以财务管控领域的相关理论 作为研究的基础，借鉴国外的研究成果，搜集国内财务管控领域的研究现状，以 YNGT集团作为研究的案例和对象，以YNGT集团财务管控体系中存在的问题 作为研究分析的重点，结合国内外的研究成果和研究现状，为集团财务管控中存 在的这些普遍性问题提供理论指导和现实依据。 关键词：集团战略；财务战略；YNGT集团；财务管控 昆明理工大学硕士学位论文 YNGT集团财务管控体系研究 II Abstract As an advanced form of enterprise organization, group plays a key role in market economic activities. The number is not the largest, but the volume is the largest. However, the development of Chinese enterprise groups is relatively backward, and there is still a large gap in the level of financial control. With the development of China's market economy, merger and reorganization has become an important form and way of enterprise transformation and upgrading. The competition among enterprise groups is driven by diversified development, from traditional price competition to service competition and brand competition. Therefore, the enterprise group pays more attention to the development planning and group strategy, and ensures the smooth implementation of the strategic planning by improving the financial management and control system of the enterprise. This paper mainly discusses the importance of group financial strategy. Financial control is the lifeblood of an enterprise. Capital is the "engine oil" of enterprise operation and an important resource to support the realization of enterprise strategic objectives. The routine management content of financial control constitutes the main capital operation direction of the group. Of course, financial control also includes non routine management, such as enterprise financing Capital plan, investment decision plan, etc. Under different background, market environment and political environment, select the most suitable financial management and control strategy to make the most powerful support for the whole financial operation of the group, and ensure that the overall development planning and development objectives of the group can be realized smoothly. This paper intends to clarify the importance of group financial control to the development and planning of the group by analyzing the relationship among group strategy, financial strategy and financial control. Under the guidance of group strategy, it will sort out the methods and optimization strategies of group financial control under different scales, industries and management structures. Based on some problems in group YNGT's financial control, the problems in the current financial control are solved by improving the financial control system and building an efficient financial control system. The foothold of this paper is the construction of group financial management and control system. Based on the relevant theories in the field of financial management and control, indirect foreign research results are collected to collect the current 昆明理工大学硕士学位论文 YNGT集团财务管控体系研究 III research situation in the field of domestic financial management and control. Group A is taken as the case and object of study. According to the problems existing in group YNGT's ncial management and control system, the research and analysis are focused on domestic and international research The results and research status provide theoretical guidance and practical basis for the universality of group financial management and control. Key words:Group Strategy; Financial Strategy; YNGT Group; Financial Control 昆明理工大学硕士学位论文 YNGT集团财务管控体系研究 i 目录 摘要 .................................................................................................................................I Abstract ......................................................................................................................... II 第一章 绪论 ............................................................................................... 1 1.1 研究背景及意义 ............................................................................... 1 1.1.1 研究背景..................................................................................... 1 1.1.2 研究意义..................................................................................... 2 1.2 文献综述 ........................................................................................... 3 1.2.1 国外文献综述 ............................................................................ 3 1.2.2 国内文献综述 ............................................................................ 5 1.3 研究内容与方法 ............................................................................... 8 1.3.1 研究内容..................................................................................... 8 1.3.2 研究方法..................................................................................... 8 1.4 创新点及不足 ................................................................................... 9 1.5 研究框架 ........................................................................................... 9 第二章 企业集团财务管控体系的相关概念和之间的关系 ................ 11 2.1 企业集团财务控体系的相关概念 ................................................. 11 2.1.1 集团战略的概念 ...................................................................... 11 2.1.2 财务战略的概念 ...................................................................... 11 2.1.3 财务管控的概念 ...................................................................... 11 2.2 集团战略、财务战略和财务管控之间的关系 ............................. 11 2.2.1 集团战略与财务战略的关系 .................................................. 11 2.2.2 集团战略与财务管控的关系 .................................................. 13 2.3 实施集团化财务管控的重要性 ..................................................... 13 第三章 企业集团财务管控的模式、内容和管控方法 ........................ 15 昆明理工大学硕士学位论文 YNGT集团财务管控体系研究 ii 3.1 企业集团财务管控模式 ................................................................. 15 3.1.1 集权型财务管控模式 .............................................................. 15 3.1.2 分权型财务管控模式 .............................................................. 15 3.1.3 混合型财务管控模式 .............................................................. 16 3.2 集团财务管控模式的选择影响因素 ............................................. 17 3.2.1 财务管控模式选择的前提条件 .............................................. 17 3.2.2 影响财务管控模式选择的因素 .............................................. 17 3.3 企业集团财务管控的内容 ............................................................. 18 3.3.1 财务核算管控 .........................................................