基于综合平衡计分卡的E公司财务管理体系重构

发布时间：2018-01-01 05:05

本文关键词：基于综合平衡计分卡的E公司财务管理体系重构　出处：《电子科技大学》2013年硕士论文　论文类型：学位论文

【摘要】：E公司是一家航空发动机及其衍生产品科研、制造集团,公司致力于成为航空发动机骨干企业,成为航空发动机和燃气轮机零部件世界级优秀供应商,成为航空发动机衍生产品工业动力系统驰名制造商和服务商。当今世界经济全球化、全球市场化,E公司坚持市场化的价值取向有力地促进了企业的发展。公司的快速发展对各个管理系统都提出了更高的要求,财务管理体系中出现了一些不适应、不协调状况,表现在全面预算、成本管理、内部控制、信息化和队伍建设等各方面,必须强力推动财务管理体系创新才能确保公司战略实现。财务管理体系中,财会队伍是关键,全面预算管理和财务信息化是手段,成本管理是基础,内部控制是保障。本文从综合平衡计分卡理论入手,指出综合平衡计分卡与战略管理、价值管理以及财务管理体系建设之间的紧密关系和有效融合,对解决企业运营管理中关键问题和促进企业的发展具有积极作用;通过对E公司现阶段财务管理方面存在的相关问题进行深入分析探讨,指出E公司的财务管理必须在践行战略过程中结合企业实际创新性开展工作才能实现价值。财务管理必须紧密围绕公司战略整合财务管理目标,从公司关键绩效目标、财务部门关键绩效目标和其他关联部门的主要需求和期望目标来构建全新的财务管理模式。通过本文研究,有针对性地提出了解决方案和对策,建立基于综合平衡计分卡模式下的财务管理体系。基于综合平衡计分卡模式下的财务管理过程是财务指标和非财务指标的因果平衡过程,可以实现财务管理从经验性、规章性管理到科学性管理的转变。通过这一过程,使部门和员工明确了实现企业目标和价值的驱动因素,从而找到努力的方向,并通过积极高效的执行力和创新意识来不断提升价值创造能力,实现财务管理服务于企业发展战略。
[Abstract]:E company is a scientific research and manufacturing group of aero-engine and its derivative products. The company is committed to become the backbone of aero-engine and become a world-class excellent supplier of aero-engine and gas turbine components. To become a well-known manufacturer and service provider of aero-engine derivative industrial power system. Nowadays, the world economic globalization, global marketization. Company E adhere to the value orientation of marketization to promote the development of enterprises. The rapid development of the company has put forward higher requirements for each management system, the financial management system has appeared some unsuitable. The uncoordinated situation is manifested in the aspects of overall budget, cost management, internal control, informatization and team building. It is necessary to push the innovation of financial management system to ensure the realization of the company's strategy. Accounting team is the key, comprehensive budget management and financial information is the means, cost management is the basis, internal control is the guarantee. This paper points out the comprehensive balanced scorecard and strategic management from the theory of integrated balanced scorecard. The close relationship and effective integration between the value management and the financial management system have a positive effect on solving the key problems in the enterprise operation and management and promoting the development of the enterprise. Through the E company at this stage of the financial management of the existing problems in-depth analysis and discussion. It is pointed out that the financial management of E Company must combine the actual innovation of the enterprise in the process of implementing the strategy to realize the value, and the financial management must closely focus on the integration of the financial management objectives of the company strategy. From the company's key performance objectives, key performance objectives of financial departments and other related departments of the main needs and expectations to build a new financial management model. The solutions and countermeasures are put forward. The financial management process based on the integrated balanced scorecard model is the causal balance process between financial indicators and non-financial indicators. It can realize the change of financial management from experiential and regulatory management to scientific management. Through this process, the departments and staff have made clear the driving factors to realize the objectives and values of the enterprise, thus finding the direction of efforts. And through the positive and efficient execution and innovation consciousness to continuously enhance the value creation ability, realize the financial management to serve the enterprise development strategy.
【学位授予单位】：电子科技大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F406.7;F416.5

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