摘 要
I
摘 要
自2010年以来我国经济增长的动力结构发生了积极变化，随着国家一系列宏观经
济政策的实施，我国经济进入了的快速发展的阶段，大型集团公司也得到了长足的发展
伴随着互联网更加深入各集团公司管理的方方面面，市场竞争日益加剧，部分大型集团
公司的财务管理模式选择和运用不当造成的各种管理问题也日益突出，为了提高集团公
司的财务管理水平，促进集团公司的健康快速发展，大型集团公司也迫切需要根据内外
部环境的变化优化调整自身发展相适应的财务管理模式。TD电动汽车充电网集团公司
（以下简称“TD集团公司”）成立于2014年底，是一家随着互联网飞速发展产生的新
型电动汽车充电网集团公司，公司致力于打造世界领先的充电网、车联网、互联网三网
融合新能源集团公司
本课题以TD集团公司为例，首先，阐述了本课题研究的背景及意义，研究思路和
方法，并搭建了论文研究的主要框架。其次，在深入学习和理解国内外相关基础研究理
论后，对比TD集团公司的财务管理模式现状，深入分析了集团公司在原有的形式化集
权型财务管理模式执行中出现的相关财务管理管理模式引起的问题，比如，财务决策权
分配不科学束缚子公司发展、财务控制过程中的投融资控制乏力、全面预算执行不彻底、
绩效考核分配不公平以及内控监督体系不完善等主要问题，深入查找其形成根本原因
最后，论述了TD集团公司建立适合自身实际的相融式财务管理模式的紧迫性及原则，
以及改变因原有形式化集权型财务管理模式造成的财务决策权分配、财务控制、财务监
督三个层面财务管理问题的优化设计方案及实施保障措施。综上所述，调整TD集团公
司的财务管理模式对于促进TD集团健康快速发展具有重要的意义，同时也为我国同行
业同类型集团化互联网公司选择匹配的财务管理模式提供重要参考
关键词：集团公司，财务管理模式，财务决策权，财务监督
西北大学硕士学位论文
II
Abstract
Since 2010, the dynamic structure of China's economic growth has undergone a positive
change. With the implementation of a series of macroeconomic policies, China's economy has
entered a rapid development stage, and large group companies have also made considerable
progress. With the deepening of the Internet in all aspects of group companies' management,
the market competition has intensified, and various management problems caused by the
improper selection and application of financial management models of some large group
companies have also become increasingly prominent. In order to improve the company's
financial management, promote the rapid development of group health, a large group of
companies is also an urgent need to the financial management mode of internal and external
environment changes adjust itself to adapt to the development of optimization. TD Electric
Vehicle Charging Network Group Company (hereinafter referred to as the TD group) was
founded in the end of 2014. It is a new generation of electric vehicles with the rapid
development of the Internet network charging group company The company is committed to
building the world's leading charging network and car network. Internet triple play new
energy group company.
Taking TD group as an example, this paper first describes the background and significance of
the research, the train of thought and method, and sets up the main framework of the research.
Secondly, after in-depth study and understanding of related basic research theories at home
and abroad, compared with the current financial management model of TD Group Company,
it deeply analyzed the related financial management model that the group company had in the
implementation of the formalized centralized financial management model. For example. the
financial decision-making power allocation is not scientific bound subsidiary the development
of financial control in the process of financing, lack of control of overall budget
implementation is not complete, the performance appraisal of unfair distribution and
supervision of internal control system is not perfect and other major problems, find the root
cause of the formation of deep. Finally, the paper expounds the urgency and principle of the
TD group company established financial management mode suitable for blending their actual,
and change the original form of centralized financial management mode caused by the
financial allocation of decision rights, financial control, financial supervision in three aspects
of financial management problems asked optimization design scheme and implementation
guarantee measures. To sum up, adjusting the financial management mode of TD group is of
great significance for promoting the healthy and rapid development of TD group. At the same
Abstract
III
time, it also provides an important reference for our country's same industry group Internet Co
to choose a matching financial management mode.
Key words: group company, financial management model, financial decision-making power,
financial supervision。