电气化局集团财务管理体制优化研究

发布时间：2018-03-10 19:19

本文选题：电气化局集团　切入点：财务管理体制　出处：《石家庄铁道大学》2017年硕士论文　论文类型：学位论文

【摘要】：随着工程施工行业的快速发展,工程施工企业旧的财务管理理念和管理体系已不能适应经济发展的要求,建立新的财务管理体制显得迫在眉睫。而企业集团财务管理体制的核心是集团内部决策权和控制权的划分问题。所以对于工程施工行业来说,集团母公司对财务管理体制的选择,即如何划定母子公司间的财权分配,成为了决定企业集团能否持续发展的关键问题。中国铁建电气化局集团有限公司(以下简称“电气化局集团”)改变了行业传统的集权式的机构设置,逐步实行扁平化和集权式为主适当分权的管理模式,这在工程施工行业起到了先进引领作用。本文深入分析了电气化局集团现行的财务管理体制,尤其在资金集中管理、集团组织架构、财权配置和业绩评价等方面具有比较科学有效的体系。同时,本文也对电气化局集团财务管理体制中存在的问题,如责任成本管理体系落实不到位、财务控制制度有待完善、财务基础工作有待进一步加强、内部审计职能作用未全面发挥等进行了剖析,分别从财务环境和财务主体自身两方面分析了问题形成的原因,针对存在的问题及导致问题产生的原因,本文提出了如下优化的建议:一是完善责任成本管理体系,发挥业绩考核的导向作用;二是健全财务控制制度,推进财务约束机制;三是明确划分财务与会计职能,加强财务人员队伍建设;四是注重内审工作效果,规范审计监督机制。通过以上措施以提升电气化局集团财务管理水平和市场竞争能力,以此为电气化局集团以及整个工程施工行业的财务管理体制改革提供依据,在现阶段具有非常重要的现实意义。
[Abstract]:With the rapid development of engineering construction industry, the old financial management concept and management system of engineering construction enterprises can no longer meet the requirements of economic development. It is urgent to establish a new financial management system, and the core of the financial management system of enterprise group is the division of decision-making power and control right within the group. The group parent company's choice of financial management system, that is, how to delimit the distribution of financial power among parent and subsidiary companies, China Railway Construction and electrification Bureau Group Co., Ltd (hereinafter referred to as "electrification Bureau Group") has changed the traditional centralized institutional setup of the industry. Gradually implementing the flat and centralized management mode, which has played an advanced leading role in the engineering construction industry. This paper deeply analyzes the current financial management system of the electrification Bureau Group, especially in the centralized management of funds. The group has a more scientific and effective system in terms of organizational structure, allocation of financial rights and performance evaluation. At the same time, this paper also aims at the problems existing in the financial management system of electrified Bureau, such as the implementation of the responsibility cost management system is not in place. The financial control system needs to be improved, the financial foundation work needs to be further strengthened, and the function of internal audit is not fully brought into play. The causes of the problems are analyzed from the financial environment and the financial subject itself. In view of the existing problems and the causes of the problems, this paper puts forward the following suggestions: first, to perfect the responsibility cost management system and give play to the guiding role of the performance appraisal; second, to improve the financial control system and promote the financial restraint mechanism; Third, clearly dividing the financial and accounting functions, strengthening the construction of the financial staff; fourth, paying attention to the effect of internal audit work and standardizing the audit and supervision mechanism. Through the above measures, to enhance the level of financial management and market competitiveness of the electrified Bureau Group. Therefore, it is of great practical significance to provide the basis for the reform of the financial management system of the electrification Bureau Group and the whole engineering construction industry at the present stage.
【学位授予单位】：石家庄铁道大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.7;F426.92

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