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The Research Of The Collocation Of The Enterprise Financial Policy

Posted on:2006-02-10Degree:MasterType:Thesis
Country:ChinaCandidate:S Y XuFull Text:PDF
GTID:2179360155463450Subject:Accounting
Abstract/Summary:PDF Full Text Request
In most people's view, the financial policy is some criterion issued by the country (concreting to mean the Ministry of Finance in our country) to guide financial affairs of all units. In fact, this is a one-sided view on the financial policy. The financial policy usually refers to that in order to achieve the purposes , such as specific finance , economy, society .etc., people regulate policies to coordinate the financial behavior and financial relationship , including the macrofinancial policy and the microfinancial policy. This text mainly researches on the microfinancial policy, in other words, several issues about enterprise financial policies. The structure of this text is as follows:The first part is the Foreword , which mainly explains the research meaning of this text and reviews main documents. The meaning of research of this text lies in: researches about the enterprise financial policy are few, and these researches only relate to some respects of the enterprise financial policy, in view of these, this selected title carries on research on the enterprise financial policy in each life cycle and the financial policy of trans-corporation and pluralistic enterprise group especially on the basis of explaining to basic theories about the enterprise's financial policy, then the financial policy theory can be abundant. The author also hope this text to play a role in casting a brick to attract jade and offer some research directionsand enlightenment to other researchers.The second part Introduces the basic theories of the enterprise financial policy, including the meaning , classification , characteristic , content and goal, influence factor, matched principle and avoidance, at the same time, the author carries on the comparative research on the financial policy and several related concepts.It is focal points of this text from the third to five parts.In the third part, on the basis of introduction of each stage of the enterprise life cycle (establish issue , growth stage , mature period , split up issue), the author has put forward that we should make the fund-raising policy , investment policy , dividend policy and working capital policy in conformity with it to every stages, finally, combining with the Wuliangye case, the author emphatically points out that life cycle financial policy should resent policy disconnect instead of life cycle that live in while matching in enterprise.The text makes a specific discussion about raise funds policy, investment policy , dividend distribution policy , working capital policy and inside control policy to the enterprise group in the fourth part, and finally points out that when the enterprise group makes the financial policy, it must proceed from the overall situation, in which what is most important is to strengthen inside control supervision during the policy implementation.The fifth part mainly discusses about the raising funds policy, international investment policy, working capital policy, international tax policy , management policy of the foreign currency , inside control policy on the trans-corporation, and finally points out that because it steps extensive and special management environment of this region., the trans-corporation is required to make the suitable financial policy, especially strengthen the implementation of the inside controlling policy.Finally, it concludes that the enterprise financial policies are correlated, and we can realize each financial goal only through the interaction of theenterprise financial policies, which is also called the collocation of the financial policy.
Keywords/Search Tags:financial policy, enterprise life cycle, enterprise group, Trans-corporation
PDF Full Text Request
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