国有上市公司财务管理问题及解决对策探讨

Discussion on the Financial Management Problems of State-owned Listed Companies and Countermeasures

国有上市公司财务管理是指基于财务资本结构等机制安排,本质是对公司收益权、投资权、筹资权、财务决策权等,在不同投资主体间的配置,以形成有效的财务激励与约束机制。本文所研究的主要对象是国有控股权式企业集团,载体是中煤新集能源股份有限公司,以财务管理模式为主要研究内容,分析了集团财务管理模式的现状和存在的问题,优化和完善了集团的财务管理模式。通过本文的分析研究,希望为中煤新能源有限公司财务管理中存在的问题提出一些改进方法,这将有助于其可持续健康发展。

The financial management of state-owned listed companies refers to arrangements based on financial capital structure and other mechanisms. The essence is the allocation of corporate income rights, investment rights, financing rights, and financial decision-making rights among different investment entities to form effective financial incentives and constraint mechanism. The main object studied in this article is state-owned holding-type enterprise group, and the carrier is China Coal Xinji Energy Co., Ltd. With financial management mode as the main research content, it analyzes the current status and existing problems of the group’s financial management mode, and optimizes and perfects it. Through the analysis and research in this article, it is hoped to propose some improvement methods for the problems in the financial management of China Coal Xinji Energy Co., Ltd., which will help its sustainable and healthy development.