我国家族企业财务管理存在的问题及其对策研究

我国家族企业财务管理存在的问题及其对策研究(论文12000字)
摘要
家族企业作为一种组织形式也成为中国经济的重要组成部分及经济增长的重要力量。随着家族企业在经济增长中发挥作用的日益增强, 这种制度形式或管理模式也得到了越来越多的人的关注。而财务管理又是众多管理问题的核心因素。本文从家族企业财务管理入手，对我国家族企业财务管理存在的问题进行了描述和分析，探讨了其形成的原因及所存在的问题，进而提出家族企业财务管理发展应采取的优化措施，以促使我国家族企业能适应新经济形势下的长久发展。通过本论文的研究，可以发现财务管理对于一个企业的良好发展起着至关重要的作用。然而在现阶段家族企业财务管理存在严重的家族式的管理模式、财务机构不健全、代继传承不顺畅、缺乏财务风险预警机制、人力资源管理及财务人员素质状况不佳等问题，然后针对企业存在的问题提出了相应的优化对策：企业应该根据公司需求科学的建立公司组织机构，建立健全财务机构、适时构建家族企业代继传承机制，将企业经营权和所有权两权分离，采用分权式的财务管理模式，并优化人力资源管理，打破任人唯亲并提高公司财务人员素质，只有这样家族企业才能得到持续健康的发展。
关键词：家族企业，财务管理，问题，对策

ABSTRACT
As a kind of organizational form of family business has become an important force Chinese an important component of the economy and economic growth. As family enterprises play an important role in the economic growth is increasing, this form of system or management mode has been more and more people's attention. Financial management is the core factor of numerous management problems. In this paper, starting from the family business financial management of our family business financial management problems are described and analyzed to explore the reasons for its formation and the problems, and then propose measures to optimize the development of the family business financial management should be taken to promote our family business can adapt to long-term development in the new economic situation. By studying this paper can be found for the good development of the financial management of an enterprise plays a vital role. However, there is at this stage a serious financial management of the family business family management, financial institutions are not perfect, on behalf of the following transmission is not smooth, the lack of financial risk early warning mechanism, poor human resource management and financial situation of the quality of personnel and other issues, and for the enterprise Problems raised the corresponding optimization measures: Enterprises should be based on the company needs to establish firm scientific organization, establish a sound financial institution, timely build-generation family business following the inheritance mechanism, the separation of business management and ownership of two rights, the use of decentralized financial management, human resource management and optimization, breaking cronyism and improve the quality of the company's financial staff, the only way to get the family business sustainable and healthy development. [资料来源：Doc163.com]
Key words:  family business, financial management, problems, solutions

目  录
1绪论    1
1.1研究背景    1
1.2研究意义    1
1.3研究方法    2
2家族企业财务管理的概述    3
2.1 家族企业的界定    3
2.2家族企业财务管理的重要意义    3
3我国家族企业财务管理存在的问题分析    5
3.1人力资源管理及财务人员素质状况不佳    5
3.2财务管理组织结构模式权利集中化    5
3.3不能有效的规避风险    6
3.4财务机构不健全    6
3.5代继传承不顺畅    6
4“方太集团”案例分析    8
4.1“方太集团”企业背景    8
4.2“方太集团”企业财务管理存在的问题    8
4.3案例小结    11
5解决我国家族企业财务管理存在的问题的对策    12
5.1优化人力资源管理    12
5.2两权分离，采用分权式的财务管理模式    12
5.3拓宽融资渠道，降低财务风险    13
5.4建立健全财务机构    13
5.5构建家族企业的传承机制    13
6总结    15
参考文献    16