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MBA硕士毕业论文_文化传媒集团融资管理优化研究

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I 摘要 自 2004 年以来,随着我国文化体制改革试点工作的全面展开,我国文化传媒 单位进行了大刀阔斧的改革,逐步由事业单位转变成了“事业单位性质企业化运营” 的模式,宣传职能和经营职责两分开的格局,既保障了主流媒体阵地,又使得产业 经营进行资本运作具备可行性,这在一定阶段极大的促进了国有媒体行业的快速 发展,形成了规模化、集约化的大集团格局,由“文化传媒单位”演变成“文化传媒 集团”,国有经济成分依然占据主导。近年来,新媒体的蓬勃发展,传统媒体市场 受到了极大冲击,市场份额逐年下滑,为跟上时代的步伐,进一步拓展市场,意味 着必须投入更多的资本转型升级。文化传媒集团由于体制原因与金融的融合程度 有限,长期以来存在内源融资不足、融资方式单一、盈利能力不强、企业现代治理 能力尚待提高等问题,在获得金融支持发展的道路上还存在一定困难。在当前外部 环境严峻,内部转型发展迫切的情况下,文化传媒集团要突破自身瓶颈获得长足发 展,只有以文化传媒集团债务融资创新为驱动,不断优化债务融资结构,加强融资 管理能力,才能在当前形势下开创稳定发展的良好局面。 本文首先从文化传媒、集团企业、融资管理等相关理论入手,描述了我国文化 传媒集团发展的状况以及在经济社会中的地位和作用,明确融资对文化传媒集团 发展的关键作用和影响;分析文化传媒集团的融资现状、主要融资方式、融资环境 和面临的融资问题,以及文化传媒产业发展与融资之间的联系和相互影响。 其次,本文考虑到股权结构、筹资渠道方式、融资评价、风控管理等方面的共 性,结合工作实践,选取了一家具有区域代表性的文化传媒集团—A 集团为案例, 对其经营和财务状况、资金使用和筹集情况进行了分析,详细研究了该企业的融资 管理模式,如资本结构、融资渠道和方式、融资评价和内控管理等,详细梳理了该 企业融资管理中存在的问题。然后,结合 A 集团的实际需求,对资本结构规划、 融资方式拓展、融资评价、内控监管等方面提出了优化方案。同时,建议在组织制 度、人员结构和管理提升方面实施保障措施,进一步巩固融资管理成效。 最后,通过对具体案例的研究,重点分析和探讨 A 文化传媒集团的融资管理, 以此为文化传媒集团融资行为提供借鉴经验,保障国家主流媒体宣传阵地的稳定 发展。 关键词:文化传媒产业,企业集团融资,融资管理ABSTRACT II ABSTRACT Since 2004, with the full implementation of the pilot work of cultural system reform in China, China's cultural media units have carried out drastic reform, and gradually transformed from public institutions into the mode of "enterprise oriented operation with the nature of public institutions". The separation of propaganda function and operation responsibility not only ensures the mainstream media position, but also makes it possible for industrial operation to carry out capital operation This has greatly promoted the rapid development of the state-owned media industry at a certain stage, forming a large-scale and intensive group pattern, from "cultural media units" to "cultural media groups", and the state-owned economic elements still dominate. In recent years, with the vigorous development of new media, the traditional media markethasbeengreatlyimpacted, andthemarketsharehasbeendeclining yearbyyear. In order to keep up with the pace of the times and further expand the market, it means that more capital must be invested in the transformation and upgrading. Due to the system reasons, theculturalmediagrouphaslimitedintegrationwithfinance.Foralongtime, there are insufficient internal financing, single financing mode and profitability There arestillsomedifficultiesinobtainingfinancialsupportforthedevelopmentofenterprises. In the current situation of severe external environment and urgent internal transformation anddevelopment, theculturalmediagroupshouldbreakthroughitsownbottleneckand achieve rapid development. Only by taking the innovation of debt financing of cultural media group as the driving force, constantly optimize the debt financing structure and strengthenthefinancingmanagementability,canagoodsituationofstabledevelopment be created under the current situation. This paper starts with the theories of cultural media, group enterprises and financing management, describes the development status of China's cultural media groupsand theirstatus androlein economicsociety, clarifiesthekeyrole andinfluence offinancingonthedevelopmentofculturalmediagroups,analyzesthefinancingstatus, main financing methods, financing environment and financing obstacles faced by cultural media groups, and The relationship and interaction between the development of cultural media industry and financing. Secondly, considering the commonness of ownership structure, shareholders'ABSTRACT III background, financingmethods, riskcontrolmanagement, financingevaluationand other aspects, combined with the actual work, this paper selects a regional representative cultural media group - group A as a case, analyzes its operation and financial status, capital utilization and financing situation, and studies the financing management mode of the enterprise in detail This structure, financing channels and methods, financing evaluation and internal control management, etc., combed the problems existing in the financing management of the enterprise in detail. Then, combined with the actual needs of group A, this paper puts forward the optimization scheme in the aspects of capital structure planning, financing mode expansion, financingevaluation,internalcontrolandsupervision.Atthesametime,itissuggested to implement safeguard measures in the aspects of organizational system, personnel structure and management improvement to further consolidate the effectiveness of financing management. Finally,Ihopetofocus ontheanalysisanddiscussionofthefinancingmanagement of a cultural media group through the studyof specific cases, so as to provide reference experience for the financing behavior of cultural media group, and ensure the stable development of national mainstream media propaganda position. Key words: cultural media industry , enterprise groups financing , financing managemen目录 IV 目录 第一章 绪论.................................................................................................................... 1 1.1 研究背景和意义................................................................................................ 1 1.1.1 研究背景.................................................................................................. 1 1.1.2 研究意义.................................................................................................. 2 1.2 研究内容、目的和方法.................................................................................... 2 1.2.1 研究内容.................................................................................................. 2 1.2.2 研究目的.................................................................................................. 3 1.2.3 研究方法.................................................................................................. 3 1.3 研究创新点........................................................................................................ 4 1.4 研究路线图........................................................................................................ 4 第二章 相关概念与理论基础........................................................................................ 6 2.1 文化传媒企业概念界定与基本特征................................................................ 6 2.1.1 文化传媒企业的概念.............................................................................. 6 2.1.2 文化传媒企业的特征.............................................................................. 6 2.2 企业集团的概念及特征.................................................................................... 8 2.2.1 企业集团的概念...................................................................................... 8 2.2.2 企业集团的主要特征.............................................................................. 8 2.3 融资管理理论分析............................................................................................ 9 2.3.1 融资的定义.............................................................................................. 9 2.3.2 融资管理的相关理论.............................................................................. 9 2.4 文化传媒集团融资管理的特征...................................................................... 12 2.5 国内外研究成果及评述.................................................................................. 13 2.5.1 融资管理理论研究综述........................................................................ 13 2.5.2 文化传媒企业融资管理相关研究综述................................................ 14 2.5.3 企业集团融资管理相关研究综述........................................................ 15 第三章 A 文化传媒集团融资环境分析...................................................................... 18 3.1A 集团基本情况 ............................................................................................... 18 3.1.1A 集团概况 ............................................................................................. 18 3.1.2 组织架构介绍........................................................................................ 18 3.1.3 股权结构介绍........................................................................................ 19目录 V 3.2A 集团融资环境分析 ....................................................................................... 20 3.2.1 金融环境................................................................................................ 20 3.2.2 政策环境................................................................................................ 21 3.2.3 行业环境................................................................................................ 22 3.2.4 内部环境................................................................................................ 25 第四章 A 文化传媒集团融资管理现状与问题.......................................................... 30 4.1A 集团资金需求与融资目标 ........................................................................... 30 4.2A 集团融资管理现状 ....................................................................................... 31 4.2.1 资本结构情况........................................................................................ 31 4.2.2 融资渠道和方式.................................................................................... 34 4.2.3 融资评价................................................................................................ 35 4.2.4 融资管理内部控制................................................................................ 36 4.3A 文化传媒集团融资管理中的主要问题 ....................................................... 38 4.3.1 资本结构有失衡风险............................................................................ 38 4.3.2 融资渠道及方式单一............................................................................ 39 4.3.3 融资评价体系不完善............................................................................ 41 4.3.4 融资管理内控不力................................................................................ 42 第五章 A 文化传媒集团融资管理优化方案与实施保障.......................................... 45 5.1 优化方案.......................................................................................................... 45 5.1.1 优化资本结构........................................................................................ 45 5.1.2 丰富融资渠道及方式............................................................................ 46 5.1.3 建立融资评价体系................................................................................ 52 5.1.4 加强融资管理内部控制........................................................................ 54 5.2 实施保障措施.................................................................................................. 55 5.2.1 健全组织制度保障................................................................................ 55 5.2.2 建立人力资源保障................................................................................ 56 5.2.3 提升财务人员素质................................................................................ 56 5.2.4 争取地方政府支持................................................................................ 57 第六章 总结.................................................................................................................. 58 6.1 研究结论.......................................................................................................... 58 6.2 论文局限与展望.............................................................................................. 59 致谢................................................................................................................................ 60