財資企業集團 的英文怎麼說
中文拼音 [cáizīqìyèjítuán]
財資企業集團
英文
financial conglomerate- 財 : 名詞(金錢和物資的總稱) wealth; property; valuables
- 資 : Ⅰ名詞1 (錢財; 費用) money; wealth; expenses 2 (資質) intelligence; endowment 3 (資格) quali...
- 企 : 動詞1. (抬起腳後跟站著 ) stand on tiptoe2. (盼望) anxiously expect sth. ; look forward to
- 業 : Ⅰ名詞1 (行業) line of business; trade; industry 2 (職業) occupation; profession; employment; ...
- 集 : gatherassemblecollect
- 團 : Ⅰ名詞1 (團子) dumpling 2 (成球形的東西) sth shaped like a ball 3 (工作或活動的集體) group; ...
- 集團 : group; clique; circle; ring; bloc
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Capital control is always recognized by exercitation field as a financial control activity
企業集團資金管理作為一項財務控制活動,一直為實務界所重視。And capital centralization becomes a wise choice for the enterprises group. this paper uses qualitative and quantitative analysis. methods of theory and measures study, the suggestions put forward in this paper will have practical significance for the financial management in the state owned big - sized enterprise groups
本文創新之處在於,目前我國企業集團在管理方面,尤其是在財務管理方面宜採用相對集權型管理模式,而資金集中是集權體制下的必然結果,集中資源首先是集中資金控制是集團的明智選擇。In view of the general prevalence of the obscure financial orientation, backward management mode and ambiguous property right and disorderly capital management of the conglomerates, this article, for the purpose of effectively ironing out the series of existing problems, puts forward the augment that corporate groups ’ financial management mode must be persistently based on capital operation as its core, thus demonstrating the principle of the organic combination of the centralized power and decentralized power, establishing a financial management mode characterized by the integration of centralized power and decentralized power, which will be conducive to bringing into full play the financial control function of the parent company and the subsidiaries, stimulating the initiative and creativity of the subsidiaries and effectively controlling the risks of the operators and the subsidiaries
以建築施工、房地產開發為主營業務的大型集團型國有企業為例,他們在財務管理方面普遍存在著分權過度的問題,對子公司的財務行為難以統一協調,無法合理配置有效資源,致使企業集團的凝聚力、控制力難以實現。因此,構建有效的財務管理體制,強化企業集團的財務管理職能,灌輸財務管理的戰略思想已迫在眉梢。因此,本人希望充分利用本人在吉林大學的三年碩士班學習掌握的財務管理知識,結合導師指導和自身工作體會來了解分析當前企業集團存在制約企業集團良性發展的普遍問題入手,基於集團的組織模式、制度建設,預算管理等方面進行深刻剖析,結合現實案例系統並有針對性的提出了一套具體的集團企業財務管理戰略模式,以期能對企業集團的生存與發展具有較好的現實意義。The jurisprudential foundation on the establishment of such company is legal person ownership and company act ; it is the nucleus in this theory to clarify property right relationship between. companies. therefore this dissertation shows a completely new concept on company property and company ownership to correct the long existed mistakes in this field
企業集團是以資本聯結形成的、由一個核心企業控制的具有統一戰略的多法人企業聯合體,其基礎是公司,而構建公司的法理基礎是法人所有權理論和公司法理論,這一理論的核心就是要明晰企業產權關系,為此本文提出了企業法人財產和企業法人財產所有權的全新概念,澄清了多年以來在這一領域里的謬誤。Following according as the actual thing of our enterprise group, the paper selects the most suitable pattern of financial control - - - - relative concentrated pattern. afterwards in the research of capital control pattern the paper put forward a new pattern that use the management of value chain as core thought to control the capital. lastly the paper establishes outstanding achievement evaluating index system and on the base of it, the paper designs the reward ways to inspirit the manager of subsidiary company to spur them to do something that is identical with the target of parent company
該文從分析內部控制的理論基礎出發,指出財務控制是源於委託代理關系和出資者財務關系的存在;接著在分析了三種財務控制模式的基礎上,根據我國的現實情況選擇了適合我國企業集團的財務控制模式? ?相對集中的財務控制模式;論文的后兩部分是財務控制的具體研究內容,根據控制論的重點控制原理,該文選擇了資金控制和經營者的激勵作為財務控制最為有效的方式,並在資金控制部分提出了以價值鏈管理為核心思想的新型資金控制模式;最後該文針對企業集團的特殊情況建立了子公司經營者的業績評價指標體系,並以此作為依據設計了經營者的報酬結構來激勵子公司的經營者,促使其目標與母公司的利益目標保持一致Enterprise groups ’ finance control led to enterprise group ' s development to a certain function in our country, but still had many problems, such as the financial control lacked the unity and the overall importance, the fund control was lax, the budget control felt weak, financial information false, financial monitoring imperfect and so on, these questions were all imperfect with the financial control pattern related, therefore improvement of finance control pattern had the vital significance
我國企業集團財務控制對企業集團的發展起到了一定的作用,但仍然存在很多問題,如財務控制缺乏統一性和全局性,資金控制不嚴,預算控制乏力,財務信息虛假,財務監控不完善等,這些問題都與財務控制模式不完善有關,故改進財務控制模式具有重要意義。Finally, it proposes that guarantee the impleme ntation of inside financial control in the co., ltd. of qin chuan group from the respects of setting up the optimum capital structures, strengthening the parent company control on capital structure and currency fund of subsidiary company and constructing the inside financial control system, and then make a positive research on the inside financial controlled of the co., ltd. of qin chuan group from the respects of theory and practice
最後提出從建立最優的資本結構、加強母公司對子公司資本結構、貨幣資金控制、建立內部財務控制效度系統方面保證秦川集團內部財務控制的實施,為秦川集團公司內部財務控制從理論與實踐方面作了積極的嘗試。本文是針對秦川集團進行的實證分析研究,本文的研究將對秦川集團的內部財務控制具有實用價值,對其他同類企業集團的內部財務控制具有一定的借鑒作用。After the establishment, the gy group optimize its liability structure to relieve its financial burden by making use of the stable cash flow of the traditional public utility enterprise and through the operation of the settlement center, by which the group has grown up rapidly to a trans - regional and pluralist enterprise group from a local one, initially forming a middle - scale state - owned corporation with good assets
Gy集團成立后,利用傳統公用事業企業具有穩定現金流的特點,通過結算中心的運作,加強對下屬子公司資金的統籌與管理,取得銀行的支持,對集團的債務結構進行優化,減輕財務負擔,使該集團迅速成長起來,由一家地方性企業集團向跨地區、多元化方向發展,初步形成了一家規模中等、資產優良的國有資產經營公司。Finally, the dissertation probes to construct the organization machinery of the enterprise group ' s icm in our country by comparison with internal bank, financial company and the enterprise group ' s invest bank, and concludes that the logic and historical developing process of the organization form on the enterprise group ' s icm should be : internal bank - financial company - the enterprise group ' s invest bank
最後通過比較企業集團內部銀行、財務公司和集團投資銀行,探討了我國企業集團內部資本市場組織機構的構建,指出上述三種企業集團內部資本市場組織形式邏輯和歷史的演進過程是:內部銀行財務公司集團銀行。On one hand, the management control of the enterprise group not merely includes the production and operating activities of legal person ' s assets, still include the business activities of the capital of property right. so, the foundation that the legal person controls property is that the financial affairs are controlled. so, it is particularly essential that the property right of enterprise group is controlled - the capital is controlled
而資本經營是通過價值形式實現的,這自然就離不開財務控制;另一方面,企業集團成員之間的關系主要是資金約束關系與資本聯結關系,企業集團的規模大、層次多,其管理控制的手段很多,但財務控制是最基本的方法,它能貫徹到集團管理的每一個方面。Their business covers the following : auditing for the listed and ultra - large state - owned enterprises group and enterprise account - checking ; taxation affairs surrogating, consultation and planning ; asset evaluation for listing of enterprises and its overall assets ; evaluation on the cleared assets of banks and asset management companies ; evaluation on immaterial assets and brands ; pperformanceevaluation for state - owned enterprises and land ; auditing on the budget and final accounts of large - scale projects and cost investment controlling of ultra - large projects, tendering invitation surrogating ; management consultation, financial consultation, tax planning, the flexibility analysis and argumentation of capital operation, share system reorganization and various investment projects ; consultation on and subrogation for the re - grouping, annexation, clearance, closure and canceling of enterprises consultation on enterprise information planning ( erp ) ; corporation image ( ci ) planning ; quality attestation consultation ; consultation and transference of scientific achievements, science consultation and service ; other training programs
公司在上市公司審計、特大國有企業集團審計、企業查帳驗證;稅務代理、稅務咨詢、稅收籌劃;企業上市資產評估、企業整體資產評估、銀行和資產管理公司清理資產的評估、無形資產和商標評估、國有企業經營績效評估、土地評估;大型工程預決算的審計、特大型工程造價投資控制、工程招投標代理;企業管理咨詢、財務咨詢、資本運營、股份制改組及各類投資項目的可行性分析論證;企業的改制重組、兼并、清理、歇業、注銷的咨詢及代理服務;企業信息化咨詢( erp ) ,企業形象策劃( ci ) ;質量認證咨詢;科技成果的評估及轉讓、科技咨詢及服務;各種培訓服務等方面有強勁的服務能力。The article is introduced the object of the financial management of enterprise group firstly that is the supreme value of the group. through analysis to the current condition, the author establishes the mode and system of the financial management of enterprise group. then the author makes a research in detail about the financing, investment, allotment and the financial control to the subsidiary of the group
本文擬從企業集團財務管理的目標? ?集團財富(價值)最大化出發,通過對企業集團財務管理的現狀分析,建立起集團財務管理的模式及體制,接著對企業集團的融資、投資、利益分配和對子公司的財務監控一一作了系統的研究,最後提出了未來財務管理模式的設想。The biggest question is china ' s supervision authorities employs tough policies on finance companies. according to newspaper, a new system will be constituted recently, which gives finance companies much more freedom. it will be great for the development of china ' s financial system
近年來我國企業集團財務公司有了很大的發展,成績喜人,但無論是在規模還是資產質量上都遠遠落後于西方發達國家的財務公司,最大的問題在政策層面對財務公司的約束較多。When taking full advantages of financial centralized mangement, enterprise group should not only emphasize strengthening the basic work of the centralized management system, such as reinforcing capital settlement, accounting check and overall budget, but also emphasize the solutions to the problems that appear in the actual operations of financial centralized management, that is, to perfect budget management, improve capital management, and realize the change from financial accountant to management accountant, etc
企業集團在充分利用財務集中管理優勢時,既要注重加強資金結算、會計核算、全面預算的集中管理體系基礎工作的建立,又要注重解決財務集中管理在實際操作中存在的問題與不足,即要完善預算管理、改進資金管理和實現財務會計向管理會計轉變等。For example, ping an insurance ( group ) company of china completed the reform in july 1995, shanghai baosteel group corporation started it in august 2005, china national tobacco corporation sichuan branch ( sichuan tobacco monopoly administration ) as the pilot unit of china national tobacco corporation has been implementing it since 2005, and so on
基於此,本文嘗試對資產一體化及資產一體化后的財務管理模式進行探討。本文首先分析了國有企業集團資產一體化的內涵及其實踐,並在此基礎上對資產一體化后財務管理模式進行了研究,最後指出國有企業集團資產一體化后需要的是集中化的財務管理模式。3 ) both the parent corporation and its subsidiary corporations are insolvent. by introducing the substantive consolidation doctrine, firstly, the assets and debts of the parent corporation and its subsidiary corporations are to be calculated together, secondly, the creditors " right and security relationship between them should be subtracted from the amount in the fi
鑒於我國企業集團經濟一體化現象的普遍存在,因此在母子公司都破產時,可考慮引進「實質合併原則」的做法,原則上把破產母子公司的資產和債務合併計算並去除掉彼此間的債權和擔保關系,然後把組合后的破產財產,依債權比例分配給集團債權人。The chief purpose of building this meeting center is to provide a fixed meeting place for sichuan demotic congress and its standing committee, so that the member of sichuan demotic congress and its standing committee can exert the rights endowed by constitution and law better. for the sake of better using the building, sichuan demotic congress standing committee empowered sichuan mingri enterprise ( group ) co. ltd. to conduct and manage the meeting center by the name of dacheng hotel
位於成都市中心人民南路二段的四川省人大會議中心(大成賓館) ,是四川省人民代表大會及其常委會舉行會議,行使憲法和法律所賦予的權力的場所。為了保障國有資產的保值、增值,減輕財政負擔,省人大辦公廳將建成的省人大會議中心承包給四川明日企業(集團)有限公司,由其以「大成賓館」的名義獨立進行經營管理。The article, after briefly analyzing the social and economic values of group enterprises, points out two aspects in clarifying the nature of group enterprises. firstly, a group enterprise has no its own property, and therefore has no corporate capacity
論文在簡要分析了企業集團的經濟、社會價值之後指出,從兩個方面研究闡述了企業集團的法律屬性:其一,企業集團沒有獨立的財產,沒有法人資格。Thirdly, integrating with our chinese enterprise group " characteristic and successful experience, the paper studied in detail the keystones of internal financial control and also investigates how to insure the implement of internal financial control through fond, financial organize, system and audito the paper tables improving proposals from internal financial control for enterprise group, set up the frame of internal financial control, an d also offer the reference for large - scale and medium - scale enterprises " reinforcing management and enhancing internal control
再次,結合我國企業集團的特點和試點企業集團的成功經驗,詳細的闡述集團企業財務控制的要點,並重點探討了集團企業通過資金、財務組織、制度以及審計等方式來確保集團內部財務控制的順利實施,對我國企業集團從內部財務控制方面提出改進和完善建議,構建出我國企業集團內部財務控制框架,也為我國大中型企業加強管理、強化內部控制提供參考。Thus, business management in most sole corporations has been upgraded. nevertheless, how to apply the significance of fund management in financial management and business management " is worth exploring and also the objective of this article
然而,多法人結構下的企業集團如何充分發揮資金管理在財務管理,乃至於在企業管理中的作用,是一個值得探索的問題,也是本文研究的主旨。分享友人