smdz集团公司财务管控体系的改进设计

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1、西安理工大学硕士学位论文IV万方数据摘要Title：SMDZgroupcompanyfinancialcontrolsystem'simproveddesignMajor：AccountingName：XiqueHeSignature:__________Supervisor:Prof.ShuanxingZhangSignature：__________AbstractSMDZcompanywasfoundedinJanuary2009.AnditisProducedinShaanxicoalfieldgeologybureauinaccorda

2、ncewiththerequirementsofthesystemreformofgeologicalexplorationunitsandform.ItisageologicalprospectingandminingdevelopmentcompanybytheShaanxiprovincialsasacregulatorywhollystate-owned.AnditisinShanxiProvincecoalgeologicalexplorationunitsinthewholeprovincetaketheleadintheestabl

3、ishmentofageologicalexplorationenterprisereformisthecoreofenterprisegroupcompany,andtheenterprisedevelopmentstrategyisatcurrentchangingadjustmentperiod.BasedonthereferencesandfieldinterviewswefoundthatSMDZgroupcorporategovernancestructureisneedtobefurtherperfect,lackofmatchth

4、edevelopmentstrategyoffinancialstrategicplanning;Consolidatedinthefinancialaccountingofthelaggard,infectontheauthenticityandintegrityoffinancialinformation;Thesystemofthecomprehensivebudgetmanagementisnotperfectenough,andfailingtorealizethecombinationofbudgetimplementationand

5、performanceevaluation;Capitalplanningmanagementsystemisnotperfect,monitoringmechanismisnotsound;Weakinternalaudit,andtheauditworkandinvestmentefficiencyofthesupervisionoverthebudgetimplementation;Accountingpersonnelinthehigh-endprofessionaltalentshortage,lackofeffectivemanage

6、mentofsubsidiarycompanyfinancialpersonnel.SMDZgroupcompanyfinancialcontrolsystem,therefore,theconstructionandthemanagementrequirementsofmodernenterprisegroup,thereisstillagap.Thelackofbestsynergiesinimplementationgroupfinancialresourcemanagementisrestrictedthesmoothimplementa

7、tionofthegroupdevelopmentstrategy.Throughliteratureresearchandcomparativeanalysisinthispaper,weconcludedthatSMDZgroupcompanymustfurtherimprovetheparent-subsidiarycorporategovernancestructure,basedonfactorssuchaspropertyrightrelationsandregionaldistributiontoestablishthecompan

8、y'sfinancialcontrolandmode;Combinedevelopfinancialstrategicplanninga