中國企業(yè)集團財務公司運營效率研究
本文選題:企業(yè)集團 切入點:財務公司 出處:《對外經(jīng)濟貿(mào)易大學》2017年碩士論文 論文類型:學位論文
【摘要】:財務公司發(fā)展歷史較短,其產(chǎn)生來源于我國的改革開放和隨之而來的經(jīng)濟體制金融體系改革。伴隨著改革進程,財務公司經(jīng)歷了創(chuàng)始、初步發(fā)展、調(diào)整等多個階段,并不斷發(fā)展壯大到現(xiàn)在。在我國金融體系中,財務公司的作用越來越顯著和突出,是非銀行金融機構(gòu)的有機組成部分。在這個過程中,企業(yè)集團財務公司的業(yè)務范圍由簡單的資金結(jié)算業(yè)務,逐步轉(zhuǎn)變?yōu)榈劫Y金集中管理和提供金融服務等多方面的領域,其顯著的促進了企業(yè)集團和實體經(jīng)濟發(fā)展,降低了內(nèi)部融資成本,提高了企業(yè)集團運營效率。在服務企業(yè)集團的同時,財務公司自身也得到了快速發(fā)展,但財務公司在提高運營效率仍存在一些弊端和制約性因素,急需通過改革探索特色化發(fā)展路徑,推進財務公司進一步發(fā)展,提高財務公司運營效率。本文首先梳理了企業(yè)集團財務公司的概念和內(nèi)涵,明確財務公司分類和業(yè)務等,梳理了財務公司發(fā)展的理論基礎和文獻綜述。然后,本文梳理了企業(yè)集團財務公司的歷史演變,分析了財務公司行業(yè)的現(xiàn)實情況和財務公司運營效率的基本情況,從中發(fā)現(xiàn)財務公司在提高運營效率方面存在的缺陷和不足,運用PESTEL分析方法和SWOT分析方法,對財務公司提高運營效率面臨的各種內(nèi)外部因素以及財務公司發(fā)展的優(yōu)劣勢進行全面研究,并據(jù)此提出財務公司提高運營效率的發(fā)展方向。再次,本文以XX集團財務公司為例,進一步探討典型的財務公司運營效率的基本情況、作用及其存在的不足,進一步分析企業(yè)集團財務公司提高運營效率的改革方向和趨勢。最后,本文以前面理論和實證分析為基礎,提出新形勢下財務公司提高運營效率的政策措施,為財務公司發(fā)展提供有益的參考。
[Abstract]:Financial companies have a relatively short history of development, which comes from the reform and opening up of our country and the subsequent reform of the economic system and financial system. With the reform process, financial companies have gone through many stages, such as founding, initial development, adjustment, etc. And continues to grow to the present. In our financial system, the role of financial companies is becoming more and more prominent, non-bank financial institutions are an integral part. In this process, The business scope of an enterprise group finance company has gradually changed from a simple fund settlement business to a variety of fields such as centralized capital management and the provision of financial services, which has significantly promoted the development of enterprise groups and the real economy. It reduces the internal financing cost and improves the operation efficiency of the enterprise group. While serving the enterprise group, the financial company itself has also got rapid development, but the financial company still has some disadvantages and constraints in improving the operation efficiency. It is urgent to explore the special development path through reform, to promote the further development of financial companies and to improve the operational efficiency of financial companies. Firstly, this paper combs the concept and connotation of financial companies of enterprise groups, and clarifies the classification and business of financial companies, etc. This paper combs the theoretical basis and literature review of the development of financial companies. Then, this paper combs the historical evolution of financial companies of enterprise groups, analyzes the actual situation of the financial companies industry and the basic situation of the operational efficiency of financial companies. In order to find out the defects and shortcomings of financial companies in improving operation efficiency, we use PESTEL analysis method and SWOT analysis method. This paper makes a comprehensive study on the internal and external factors that finance companies face in improving their operational efficiency and the advantages and disadvantages of their development, and puts forward the development direction of financial companies to improve their operational efficiency. Thirdly, this paper takes XX Group Finance Company as an example. This paper further discusses the basic situation, functions and shortcomings of typical financial companies, and further analyzes the reform direction and trend of enterprise group financial companies to improve their operational efficiency. Based on the previous theoretical and empirical analysis, this paper puts forward the policy measures to improve the operational efficiency of financial companies under the new situation, which provides a useful reference for the development of financial companies.
【學位授予單位】:對外經(jīng)濟貿(mào)易大學
【學位級別】:碩士
【學位授予年份】:2017
【分類號】:F832.39;F830.42
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