DZ大学后勤集团公司财务管理模式研究

发布时间：2018-01-21 06:33

本文关键词： 企业集团财务管理模式优化高校后勤集团　出处：《电子科技大学》2013年硕士论文　论文类型：学位论文

【摘要】：在上世纪末高校后勤社会化改革成功地将市场机制引入到高校后勤集团之后，高校后勤社会化改革的进一步深入和高校后勤企业多元化经营模式的产生对高校后勤集团的财务管理模式提出了新的要求。为了加快高校后勤集团的发展，必须结合高校后勤企业化的特殊性以及具体运营环境，建立科学的高校后勤集团财务管理模式，从而推动高校后勤集团管理模式进一步迈向科学化、高效化，这也是我国高校管理层及后勤集团领导必须解决的一个重大课题。本文首先针对DZ大学后勤集团财务管理模式的现状进行了详细分析，其存在的问题主要有：资金控制不到位；财务控制缺乏一体性；成本管理不健全；财务分析滞后；财务组织结构不合理；财务人员的业务能力和综合素质不高；各中心负责人的积极性差。然后，将企业集团财务管理模式的理论和我国高校后勤集团财务管理模式的发展趋势等因素相结合，发现集中管理、统一核算的财务管理模式比较适合于DZ大学后勤集团。最后，根据DZ大学后勤集团的具体组织结构和实际运营情况，建议从财务管理理念、财务管理体系、财务管理指标、财务组织结构几个方面来逐步优化DZ大学后勤集团的现有财务管理模式,并为优化措施的顺利实施提出了具体的保障方案、实施细则，包括成立财务管理委员会、加强财权的集中控制、健全监督制约机制、加强财务信息系统建设等内容。本文通过一般理论与具体实际相结合的方法对DZ高校后勤集团的财务管理模式进行了详细地研究，提出的建议有利于DZ大学后勤集团公司进一步加强财务内部控制制度体系、财务组织机构建设等工作，保证全集团的财务工作规范有序进行,同时也为我国其他高校后勤集团在构建、优化财务管理模式时提供一个很好的参考。
[Abstract]:At the end of last century, the socialized reform of logistics in colleges and universities successfully introduced the market mechanism into the rear service group of colleges and universities. The further deepening of the socialization reform of university logistics and the emergence of the diversified management mode of university logistics enterprises put forward new requirements for the financial management mode of university logistics group in order to speed up the development of university logistics group. It is necessary to establish a scientific financial management model of university logistics group in combination with the particularity of the university logistics enterprise and the specific operating environment, so as to promote the university logistics group management model to be more scientific and efficient. This is also a major issue that must be solved by the management of colleges and universities and the leaders of logistic groups. In this paper, the current situation of DZ University Logistics Group financial management model is analyzed in detail, the main problems are: the lack of capital control; Lack of integration of financial control; Imperfect cost management; Financial analysis lag; The structure of financial organization is unreasonable; The financial personnel's professional ability and comprehensive quality are not high; Then, combining the theory of enterprise group financial management model with the development trend of our university logistics group financial management model and other factors, we find centralized management. The financial management model of unified accounting is more suitable for DZ University Logistics Group. Finally, according to the specific organizational structure and actual operation of DZ University Logistics Group, it is suggested that the concept of financial management, financial management system. Financial management indicators, financial organization structure to gradually optimize the DZ University logistics group of the existing financial management model, and for the smooth implementation of the optimization measures put forward a specific protection scheme, implementation rules. Including the establishment of financial management committee, strengthen the centralized control of financial power, improve the supervision and control mechanism. Strengthening the construction of financial information system. This paper makes a detailed study on the financial management model of DZ university logistics group through the combination of general theory and practice. The suggestions are helpful to DZ University Logistics Group Company to further strengthen the financial internal control system, financial organization construction and other work to ensure the group's financial work in an orderly manner. At the same time, it also provides a good reference for other university logistics groups to construct and optimize the financial management model.
【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】：G647

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