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MBA毕业论文_西铜业集团财务公司对母公司财务贡献测度研究PDF

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更新时间:2022/10/3(发布于浙江)

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财务公司作为金融改革发展的产物,能帮助集团公司提高资金的优化配置, 有效的进行资源的合理分配,对调控宏观经济运行也有着重要的促进作用。因此 成立财务公司是目前大型集团企业发展的趋势,财务公司在为企业集团重新梳理 资本结构的同时,也在为一些向银行贷不到款,内部质地不够优秀的成员单位, 提供低于市场利率的内部贷款,来维护其基本的运转,并且财务公司能整合集团的 资金规模,在投资和理财方面更容易获取超额收益,所以该模式被越来越多的大 型集团企业采用。 本文从江西铜业集团基本经营情况着手,深层次的探讨了江西铜业集团公司 和江铜财务公司之间业务开展情况,并先后介绍了交易成本理论、金融功能理论、 内部资本市场理论、价值链理论这四种理论基础,从宏观上对比江铜集团财务公 司成立后,在资金来源、业务范围、税负减免、人才输送等方面跟之前的差异, 在此基础上,通过对比近年来江西铜业集团和江铜财务公司的资产负债表以及利 润表,再按照财务公司对母公司贡献测度的理论分析和实证分析,逐个指标进行 分析确定,得出江铜集团财务有限公司成立后,对江西铜业集团财务贡献情况。 最后,本文基于数据,结合非银金融机构的发展趋势及银监会和人民银行强监管 强问责政策的基本时代背景,得出江铜财务公司对母公司的财务贡献测度,并对 财务公司在发展过程中所遇到的困境进行分析,以及对以后财务公司模式的展望。 关键词:财务公司;财务贡献;贡献测度 2 Abstract As a product of financial reform and development, financial companies can help group companies to improve the optimal allocation of funds, carry out the rational distribution of resources effectively, and also have an important promotion role in regulating and controlling macroeconomic operations. Therefore, the establishment of financial companies is currently the development trend of large group enterprises. The finance company, while rearranging the capital structure for the enterprise group, is also providing internal loans below the market interest rate for some member units that can not borrow money from the bank and whose internal quality is not good enough to maintain their basic operation. And financial companies can integrate the size of the group's funds, and it is easier to obtain excess income in terms of investment and financial management, so this model is increasingly used by large group companies. This article starts from the basic situation of Jiangxi Copper Industry Group, discusses the business development between Jiangxi Copper Industry Group Corporation and Jiangtong Finance Company, and introduces the five theoretical bases of transaction, which include cost theory, production and integration theory, financial function theory, internal capital market theory, and value chain theory. From a macro point of view, after the establishment of the Jiangtong Group Finance Company, it differs from the previous ones in terms of source of funds, business scope, tax relief, talent transfer, etc.. On this basis, by comparing the balance sheets and profit tables of Jiangxi Copper Group and Jiangtong Finance Company in recent years, According to the theoretical analysis and empirical analysis of the financial company's contribution to the parent company, one by one the indicators are analyzed and determined, and the financial contribution to Jiangxi Copper Group after the establishment of Jiangtong Finance Company is obtained. Finally, based on the data and the trend of development of non-banking financial institutions and the basic background of the policy of strong supervision and accountability of the CBRC and the People's Bank of China, this paper draws the financial contribution measure of Jiangtong Finance Company to the parent company. The paper also analyzes the difficulties encountered by finance companies in the process of development and prospects for the future model.