中国企业境外财务管控模式的制度构建——基于A公司国际业务“MODEL”财务体系的案例透视  

The Construction of Enterprise’s Overseas Financial Management and Control System:A Case Study on the of "MODEL" Mode of Enterprise A’s Overseas Business

作　　者：李淼 胡远芬 刘瑶 韩慧博[2] Li Miao;Hu Yuanfen;Liu Yao;Han Huibo

机构地区：[1]国网国际发展有限公司财务资产部 [2]对外经济贸易大学国际商学院

出　　处：《管理会计研究》2022年第5期29-36,共8页MANAGEMENT ACCOUNTING STUDIES

摘　　要：在复杂多变的国际形势下,对境外业务的有效财务管控是中国企业国际化成功的关键因素。境外财务管控体系应系统设计、协调运作,确保境外业务保持在战略规划的发展轨迹之上。本文以某国企的境外资产投资运营公司(以下称“A公司”)为案例,从“MODEL”模式的视角系统总结其境外财务管控体系的构建。该模式以公司战略为引导,具体分为财务模型引领M、组织架构支持O、差异化施策D、全要素管控E、合法合规性保障L这五个维度。五个维度,分别从管控手段、组织架构、分户施策、管控边界和合规性五个方面保障境外业务持续健康发展。该案例丰富了中国企业海外资产运营财务管控的理论逻辑与实操方略,对中国企业境外财务管控模式的构建具备一定的借鉴价值。In the complex and changing economic environment, effective financial control over overseas business is a key factor for the success of internationalization of Chinese enterprises. The overseas financial control system shall be systematically designed and coordinated to ensure that the overseas business remains on the development track of the headquarter’s strategic planning. Taking the overseas asset investment and operation of a state-owned enterprise’s overseas subsidiary(hereinafter referred to as “company A”) as an example, this paper systematically summarizes the construction of its overseas financial control system from the perspective of "MODEL" mode. Guided by the company’s strategy, the model is specifically divided into five dimensions: financial guidance model M, organizational structure support O, differentiated implementation of strategy D, all factor control E, and legal compliance protection L. The five dimensions guarantee the sustainable and healthy development of overseas business from five aspects: control means, organizational structure, individual policies, control boundary and compliance. This case enriches the theoretical logic and practical strategy of financial control of overseas asset operation of Chinese enterprises, and has certain reference value for the construction of overseas financial control mode of Chinese enterprises.

关 键 词：财务管控 MODEL模式 海外资产 跨国经营 

分 类 号：F125[经济管理—世界经济] F275F279.2