• 澳洲幸运10冠亚双漏洞,澳洲幸运10漏洞公式
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    MBA毕业论文_贵州省A国有企业财务管理现状及对策研究DOC

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    随着市场经济体制不断纵深推进、国有企业深化体制改革,国有企业面临着 前所未有的竞争格局,以往的“铁饭碗”不复存在。对于国有企业而言,在经济 发展新常态、供给侧改革背景下,在求生存、谋发展的过程中,必须不断健全自 身的财务管理体系,使之为企业的战略决策与战略目标而服务。 财务管理是企业管理的重要组成部分,贯穿于企业经营运作的全过程,健全 完善的财务管理制度在企业的经营运作、战略发展中起着至关重要的作用,能够 有效地提高财务报告质量、防范财务风险,为企业决策层提供有力的数据支撑, 使企业获得竞争优势,在日益激烈的竞争格局中脱颖而出。 论文以贵州省贵阳市 A 国有企业财务管理体系作为研究对象,这是一家生产 橡胶轮胎、汽车零部件的上市公司,在当前我国汽车制造业呈现快速发展的背景 下既迎来了机遇、也面临着挑战。文章运用财务管理理论,采用问卷调查、个别 访谈、实地调研的方法,从财权分配、财务控制、财务监督三个层面展开分析, 提出了贵州 A 国有企业财务管理的症结所在,如过度集权的财务政策导致企业 灵活性不强、财务控制缺乏一体化、预算缺乏战略导向性、内部审计缺乏独立性 等。结合 A 企业的组织架构、业务特点,提出了实施一体化的财务战略,建立 全面预算体系、完善业绩评价管理,推行资金集中管理模式,建立完善的财务管 理信息系统,加强财务内部控制管理等措施,以完善财务管理体系,提升内部管 理水平,促进 A 企业健康、有序地发展。 关键词:国有企业;财务管理;全面预算体系;资金集中管理II Abstract With the deepening of the market economy system and the deepening of the reform of state-owned enterprises, state-owned enterprises are faced with an unprecedented competition pattern, and the old iron rice bowl no longer exists. For the state-owned enterprises, in the economic development of the new normal, supply side under the background of the reform, in the process of strives for the survival and development, must constantly improve their own financial management system, and make it service for enterprise strategic decision and strategic goals. Financial management is an important part of enterprise management, throughout the course of the operation of enterprises, improve the financial management system in the operation of enterprises, plays an important role in strategic development, can effectively improve the quality of financial reporting, and guard against financial risks, provide the powerful data support for enterprise decision-makers, make enterprise advantage competitive advantage, stand out in the increasingly fierce competition. Paper in A state-owned enterprise financial management system of guiyang city as the research object, this is A production of rubber tires, auto parts, of the listed companies, in the current under the background of the automotive industry presents the fast development of our country is ushered in the opportunity, also faces challenges. Article using the theory of financial management, USES the questionnaire survey, individual interview, field investigation method, from the financial allocation, financial control, financial supervision and the three dimensions of analysis, put forward the crux of the guizhou A state-owned enterprise financial management, such as excessive centralized financial policies lead to integration of enterprise flexibility is not strong, lack of financial control, budget, lack of strategic guidance, lack of independence of internal audit, etc. A combination of A enterprise organization structure, business characteristics, puts forward the implementation of the integration of financial strategy, the establishment of comprehensive budget system, perfecting the performance evaluation management, implementation of centralized fund management mode, establish and improve financial management information system, strengthen financial management and internal control measures, to perfect financialIII management system, improve internal management level, to promote A healthy and orderly development of enterprises. Key words: state-owned enterprises; Financial management; Comprehensive budget system; Centralized management of fundsIV 目录 摘要................................................................................................................................ I Abstract.........................................................................................................................II 目录..............................................................................................................................IV 1 导论.............................................................................................................................1 1.1 研究背景和研究意义......................................................................................1 1.1.1 研究背景.................................................................................................1 1.1.2 研究意义.................................................................................................2 1.2 国内外研究现状..............................................................................................3 1.2.1 国外研究现状.........................................................................................3 1.2.2 国内研究现状.........................................................................................4 1.2.3 研究评述.................................................................................................5 1.3 研究目标和内容...............................................................................................5 1.3.1 研究目标.................................................................................................5 1.3.2 研究内容.................................................................................................5 1.4 研究思路和方法...............................................................................................6 1.4.1 研究思路.................................................................................................6 1.4.2 研究方法.................................................................................................7 1.5 研究创新与不足...............................................................................................8 1.5.1 创新之处................................................................................................8 1.5.2 不足之处................................................................................................8 2 概念界定和理论基础................................................................................................9 2.1 财务管理的内涵及职能..................................................................................9 2.1.1 财务管理的内涵.....................................................................................9 2.1.2 财务管理的职能...................................................................................10 2.2 财务管理在企业管理中的地位和作用.........................................................11 2.2.1 财务管理在企业管理中的地位..........................................................11 2.2.2 财务管理部门在企业管理中的作用..................................................12 2.3 财务管理体制的理论基础............................................................................13 2.3.1 出资人制度和法人财产制度..............................................................13 2.3.2 企业所有权与经营权的分离..............................................................14 2.3.3 经营者财务目标与所有者财务目标的不一致..................................14V 2.3.4 信息不完全与信息非对称..................................................................14 2.4 国有企业财务管理的特点............................................................................15 3 贵州 A 企业财务管理现状及存在问题..................................................................16 3.1 贵州 A 企业简介...........................................................................................16 3.1.1 公司简介...............................................................................................16 3.1.2 组织架构..............................................................................................18 3.2 贵州 A 企业财务管理现状............................................................................20 3.2.1 以产权为纽带,以母子公司为主体..................................................27 3.2.2 财务主体多元化,财务决策多层次化..............................................28 3.2.3 财务管理内容繁多,涉及面广..........................................................29 3.2.4 以战略为导向,投资领域多元化......................................................30 3.3 贵州 A 企业财务管理存在的问题...............................................................30 3.3.1 财权分配方面存在的问题..................................................................31 3.3.2 财务控制方面存在的问题..................................................................31 3.3.3 财务监督方面存在的问题..................................................................33 4 贵州 A 企业财务管理优化策略.............................................................................35 4.1 实施一体化的财务战略................................................................................35 4.2 建立全面预算体系,完善业绩评价管理.....................................................36 4.3 推行企业集团资金集中管理模式................................................................38 4.4 建立完善的集团财务管理信息系统............................................................38 4.5 加强财务内部控制管理................................................................................39 5 贵州 A 企业财务管理优化的保障措施.................................................................41 5.1 制度保障........................................................................................................41 5.2 系统保障........................................................................................................41 5.3 技术保障........................................................................................................42 5.4 人员保障........................................................................................................43 6 研究结论和展望......................................................................................................44 6.1 研究结论.........................................................................................................44 6.2 研究启示.........................................................................................................44 6.3 研究展望.........................................................................................................45
    澳洲幸运10冠亚双漏洞,澳洲幸运10漏洞公式