Y公司财务业务一体化管理实现路径研究

发布时间：2018-01-06 03:35

本文关键词：Y公司财务业务一体化管理实现路径研究　出处：《云南财经大学》2017年硕士论文　论文类型：学位论文

【摘要】：近年来,信息化发展一直是困扰我国中小企业管理的一大难题,企业中资金管理是现代财务管理中重要的内容之一,而企业的信息化程度直接影响着企业资金管理和资金利用的效率。随着市场竞争环境的日益严酷,企业经营所面临的实际问题越来越多,若资金管理不善,或管理方式存在问题,那么企业可能会出现经营不善等情况。随着会计信息化在我国企业的应用,一些企业由于受限于经济实力以及软实力的掣肘,其中相当一部分都停留在应用会计信息化软件进行财务(会计)核算的阶段。而大型企业,例如集团公司或跨国企业,由于业务及市场竞争的刚性需求,大部分都进入到了通过信息化软件进行财务管理(分析、决策)的阶段,并实现了企业全面的财务业务一体化。本文正是基于这种背景展开研究,力图从我国企业财务业务一体化管理的现状出发,以个案为研究方式。通过对Y公司的财务业务一体化现状及Y公司的具体诉求进行分析,找出症结,参考我国和西方相关理论和经验,以用友财务软件作为技术支撑,对Y公司进行财务业务一体化进行开发。提出适用Y公司财务业务一体化管理的有效方案,对Y公司拟设计通过构造财务业务协同为核心,首先将企业的财务核算模块和采购销售模块整合到一起,消除信息孤岛现象,对企业的资金链、各类数据、上下游供应链等实施统筹和分析决策。同时对企业的组织架构进行重组,合理分配各个职能岗位,实现财务业务一体化共享模式,破除金字塔式组织架构,提高企业运作效率。在一体化平稳运行之后,再逐步推广到企业的其他层面。从而提高企业运营资金使用效率、降低企业风险、减少损失、扩大交易、提高利润、全面增强企业生存、发展和竞争能力。通过对Y公司财务一体化管理存在的问题分析,以及对Y公司财务一体化管理方案的设计,使Y公司在其业务发生的节点,其信息系统中的信息全部保存在系统之中,使企业的财务信息和业务信息得到实时的共享和互通。Y公司的财务管理数据信息与经济往来业务信息就可以做到高度共享。笔者研究架设了一种适合Y公司的一体化管理的方案,为了保证此路径能够在Y公司投入使用和稳定运行,提出相对应的应对措施和指引,用来确保Y公司走上财务一体化管理的正轨。同时希望本文的研究能对提升我国尚未开展或急需提升财务业务一体化管理水平的企业有所帮助。
[Abstract]:In recent years, the development of information technology has been a difficult problem in the management of small and medium-sized enterprises of our country, the fund management companies is one of the important content in modern financial management, and the information level of the enterprises directly affects the efficiency of enterprise funds management and use of funds. As the market competition environment has become increasingly harsh, practical problems faced by the enterprise more and more, if the funds management problems, or management, so enterprises may have poor management. With the accounting information in Chinese enterprises, some enterprises due to the constraints due to the economic strength and soft power, a considerable number of them are stuck in the application of accounting information system of financial (Accounting) accounting stage. While large enterprises, such as group companies or multinational enterprises, because of the rigid demand and business competition in the market, most of them entered through Financial management information software (analysis, decision) stage, and to achieve a comprehensive integration of Finance and business enterprise. This thesis is developed based on this background, tries to proceed from the present situation of our country enterprise financial business integration management, case study. Through the specific demands of the Y company's financial situation and business integration Y's analysis, find out the crux of the problem, the reference of China and Western relevant theory and experience, the UF financial software as technical support, the Y company financial business integration development. Put forward the effective solutions for the integrated management of Y company's financial business, the company intends to Y design through the construction of financial cooperation as the core, the first enterprise financial accounting module and purchasing sales module together to eliminate the phenomenon of information island, the enterprise capital chain, all kinds of data on the downstream supply chain. Shi Tongchou and decision analysis. At the same time, the enterprise organization structure reengineering, reasonable distribution of the various functions of the post, to achieve the integration of financial services sharing mode, get rid of the pyramid structure, improve the efficiency of enterprise operation. After the integration of the smooth operation, and then gradually extended to other aspects of enterprises. So as to improve the enterprise efficiency in the use of operating funds, reduce the risk of enterprises, reduce losses, expand trade, increase profits, enhance the enterprise survival, development and competitive ability. Through the existence of integrated financial management problems of Y company analysis, and the design scheme of integrated financial management of Y company, the Y company in the business of the nodes, the information system in all of the information stored in the system. So, the enterprise's financial information and business information to get real-time sharing and interoperability of.Y company's financial management information and business letters You can achieve a high degree of interest sharing. The author set up an integrated management plan for Y company, in order to ensure that this path can be put into use and stable operation in the Y company, put forward the corresponding measures and guidelines correspondingly, to ensure the integration of financial management track on the Y company. At the same time this study can hope to promote our country has not yet been carried out or the urgent need to enhance the integration of Finance and business management level to help the company.

【学位授予单位】：云南财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.84;F406.7

【参考文献】