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Research On The State-owned Key Enterprises Group's Financial Model By The Support Of Information Empowerment

Posted on:2020-05-03Degree:DoctorType:Dissertation
Country:ChinaCandidate:J M LuoFull Text:PDF
GTID:1369330578957471Subject:Accounting
Abstract/Summary:PDF Full Text Request
In recent years,with the practice of enterprise expansion behavior,such as assets reorganization,combination of industry,mergers and acquisitions,the company developed rapidly in our country.However,due to the short foundation time,backward management and rapid scale development,financial control problems and operational risk exist widely in the current domestic large enterprise groups.Some large enterprise groups are short of the strength of financial control to branch companies so as to cause huge losses and even bankruptcy,which has drawn great attention of the relevant state departments.Chinese financial control problem in large enterprise group is a very complicated system problem,involving a certain amount of management factors and technical factors.At present,with the highly development of information technology and the improvement of the information management theory,management information system based on the theory of the informationization management has deepened into all walks of life.Its effectiveness,convenience and accuracy take advantage of solving the problem of control of technological and management.Thus,effectively financial control mode innovation provides valuable inovative perspective.This paper focuses on the financial management and control model of group companies supported by information technology.Through literature review,this paper summarizes the research status of information technology and group financial management and control mode,and puts forward the existing research shortcomings in technology application,management extension,theory and practice,and tries to answer“in today's information through case study".Through the case study of SINOMACH and its sub-groups,China Yituo and Sumeda Group,this paper explores the evolution path of the group's financial management and control model driven by information technology and the Group's strategy.The research finds that with the development of the group,the group's scale boundary occurs.Changes,the Group's internal control needs have also changed;the advancement of corporate information capabilities has promoted the expansion of the Group's capability boundaries,which in turn has affected and changed the evolution path of the Group's financial management and control model.Through the case study of SINOMACH and the sub-groups China Yituo and Sumeda Group,the analysis of the enabling mechanism of informationization in different scenarios shows that the parent company can adopt moderation only when the sub-group has the ability to properly manage risks through the information system.Control the way to achieve empowerment.Based on the requirements of strategic development,the parent company integrates and collects internal information of the group by constructing a financial information integration system to realize real-time monitoring of the group's business.On the basis of exploring the support path of information technology to the financial management and control model,this study constructs the financial management and control model.The connotation of the financial management and control model is:under the support of information technology,the enterprise group reduces financial control.Information asymmetry risk,optimize the influence of information factors on the selection of the Group's financial management and control mode,and make it truly individualized and differentiated in the operation of financial management and control,and realize the establishment of the group finance on the information system platform.Control mode.Based on the combination of theoretical research and practical application,this paper comprehensively analyzes from the perspectives of management structure,management objectives,core management ideas and implementation methods,and finally constructs a systematic financial management framework for the group.This research is devoted to exploring how companies use information technology to create scientific management systems,management systems,and decision-making systems.The transformation of enterprise business model into intensive and refined,and the transformation of management decision-making to dynamic,scientific and efficient is the inevitable requirement of large-scale enterprise groups in China.The financial management of information empowerment can provide necessary management and technical support..Therefore,combining the advancement of information technology to systematically study the financial management and control mode of enterprise groups has important practical and theoretical significance.The main innovations of this study are as follows:(1)Exploring the synergy mechanism between the group's financial management model and strategy.Previous studies have pointed out that strategy is a factor that affects the financial management of the group,but it does not deeply analyze what its synergy mechanism is.Through case study,this study finds that the financial management of the group changes the synergy strategy and enriches the research on financial management and control in the case of dynamic changes in the size and capability boundaries of the enterprise.(2)Studying the results of the management and control of the informationization empowerment group,the previous article pointed out that there should be a positive relationship between enterprise information technology investment and corporate economic performance,but the results of a large number of corporate practice activities are not completely consistent with everyone's understanding.Through case studies,this paper finds that information technology provides the basis for the group's financial management and control,and provides case support for this research problem.(3)Exploring the role path of the informationization and empowerment group management,analyzing the enabling mechanism of informationization in different scenarios,and enriching the theory of group management and control.This study explores the inherent logic of financial management of information technology services through case studies.(4)Through case studies,it is found that the management and control mode adapted to the needs of today's enterprises supported by information technology is the financial management and control model,which enriches the group management and control theory.This paper combines the content of information management and financial accounting to conduct research,integrates information technology into group management through interdisciplinary research,arid builds the scientific finance driven by information technology under the effective support of data technology architecture.Management mode(5)Based on the perspective of information technology,construct a scientific central enterprise group financial needs management and control model,enrich the research of financial management and control.To provide new solutions and solutions for the current group management and control issues,and further improve the financial management and control research of China's large central enterprise groups.
Keywords/Search Tags:Enterprises Group, Group Financial Management, Information Technology, On-demand Financial Management and Control Model:Empowerment
PDF Full Text Request
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