基于企业化运作的军工科研院所精益财务管理研究

发布时间：2018-04-26 16:32

本文选题：军工科研院所 + 精益财务管理　；参考：《首都经济贸易大学》2017年硕士论文

【摘要】：目前,精益思想的理念在各个领域都得到普遍应用。2013年,国资委要求央企实施精益财务管理,提出“大力实施精益财务,着力提升经济收益”。近年来,军工科研院所面临的竞争形势空前激烈,只有转型升级才能长久发展。但受传统经营模式的影响,当前的财务管理模式不符合军工科研院所转型升级的要求,不能支持其长久发展。当前军工科研院所财务管理的弊端主要是不能与科研生产充分融合,造成其难以满足科研生产发展的需要,不能符合转型升级的要求,因此,本文主要是以现有的精益财务管理理论为基础,结合军工科研院所面临的形势,综合运用管理学、会计学、财务管理等理论,对能够推进业财融合且适用于科研院所的全面预算管理、目标成本管理、边际贡献管理进行研究,构建军工科研院所的精益财务管理方案,以解决当前存在的问题,助力其成功转型升级。同时,希望通过该研究对现有的精益财务管理理论进行补充和完善。本文将业财融合作为实现精益财务管理的基本路径,从全面预算管理、目标成本管理、边际贡献管理三方面推进业财融合,构建精益财务管理方案,并将设计的精益财务管理方案在军工科研院所中进行应用,以对其合理性、可操作性和有效性进行诠释。本文的研究是偏向实务的研究,以具体企业军工科研院所的财务管理为具体研究对象,对于军工科研院所的精益财务管理建设具有一般性指导意义。
[Abstract]:At present, the concept of lean thought has been widely used in all fields. In 2013, SASAC requested the central enterprises to implement lean financial management, and put forward "vigorously implement lean finance, focus on promoting economic benefits". In recent years, military research institutes are facing an unprecedented competitive situation, only transformation and upgrading can develop for a long time. However, under the influence of the traditional management mode, the current financial management model does not meet the requirements of the transformation and upgrading of military research institutes, and can not support its long-term development. The main drawback of the current financial management of military scientific research institutes is that they can not be fully integrated with scientific research and production, which makes it difficult to meet the needs of scientific research and production development and cannot meet the requirements of transformation and upgrading. This paper is mainly based on the existing lean financial management theory, combined with the situation that military research institutes are facing, and comprehensively applies the theories of management, accounting, financial management, etc. This paper studies the comprehensive budget management, target cost management and marginal contribution management, which can promote the integration of industry and finance and is suitable for scientific research institutes, and constructs the lean financial management scheme of military research institutes to solve the existing problems. Help its successful transformation and upgrading. At the same time, I hope to supplement and perfect the existing lean financial management theory through this research. In this paper, the integration of industry finance is regarded as the basic way to realize lean financial management, and the scheme of lean financial management is constructed from three aspects: total budget management, target cost management and marginal contribution management. The design of lean financial management scheme is applied in military research institutes to explain its rationality, maneuverability and effectiveness. The research of this paper is biased towards the practical research, taking the financial management of the military industry research institute as the specific research object, which has general guiding significance for the lean financial management construction of the military industry scientific research institute.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.48;F406.7

【参考文献】