航空军贸企业A项目财务管理优化研究

发布时间：2018-09-01 19:36

【摘要】：近年来,随着我国综合国力的不断增强,武器装备水平的快速提升,中国军贸行业面临难得的发展机遇,呈现出朝气蓬勃的发展态势。根据瑞典斯德哥尔摩和平研究所(SIPRI)最新公布的一份报告显示,全球过去5年的军火贸易创冷战结束以来的新高,而助推这种增长的主要因素是中东和亚太地区军火贸易大幅增加。中国紧随美国、俄罗斯,名列全球第三。面对西方竞争对手先进的管理视角与方法,传统的项目管理已无法帮助企业在国际军贸市场站稳脚跟,而传统的财务管理亦无法引导企业高效的分配资源,执行战略。打破以往以行政部门职能划分的管理层次,形成以项目为核心充分发挥财务管理作用确保项目顺利进行的项目财务管理概念应运而生。本文通过比较项目财务管理与通用财务管理概念的异同,结合航空军贸企业的项目经营特点,得出航空军贸企业项目财务管理通过以项目为维度的价格体系建立、目标价格管理、目标成本管理、资金管理、财务风险管理、财务绩效评价等工作,为项目提供全价值链的服务和支持的主要内容。文中以国内某航空军贸公司A项目的项目财务管理实践为例,深入分析其运行体系、构架、现状并针对A项目在定价及目标价格管理、目标成本管理、资金管理、财务风险管理、财务绩效评价管理等五方面存在的不足提出改进定价技术手段,建立状态变更制度锁定目标成本,被动保障转向主动管理改善项目现金流,健全系统化的财务风险管理框架,完善财务绩效评价口径建立项目后评估制度等合理的优化建议,从而有助于A项目的管理水平得到进一步提升。在国际形势复杂多变,国际经济缓慢复苏,军贸行业竞争日益激烈,人民币面临较大升值压力,不确定因素日益增多的局面下,航空军贸企业的经营战略目标实现面临更多、更大的不确定性,只有建立起科学完备、运行高效的项目财务管理体系,才能够更加合理地匹配航空军贸项目的风险和收益,以更高的风险承受能力去开拓更多的市场业务、获取更大的安全收益,从而促进公司军贸业务持续健康快速发展。本文同时也为国内军贸及其他外贸企业加强项目财务管理体系建设提供了切合实际的参考建议。
[Abstract]:In recent years, with the continuous enhancement of China's comprehensive national strength and the rapid improvement of the level of weapons and equipment, China's military trade industry is faced with rare opportunities for development, showing a vigorous development situation. According to a new report released by the Stockholm Peace Research Institute (SIPRI) in Sweden, the world's arms trade in the past five years has reached its highest level since the end of the cold war. The main driver of this growth was a sharp increase in arms trade in the Middle East and the Asia-Pacific region. China, following the United States and Russia, ranks third in the world. In the face of the advanced management perspective and methods of western competitors, traditional project management can no longer help enterprises to stand firm in the international military trade market, and traditional financial management can not guide enterprises to allocate resources efficiently and carry out their strategies. The concept of project financial management which takes the project as the core to give full play to the role of financial management to ensure the smooth progress of the project emerges as the times require. By comparing the similarities and differences between project financial management and general financial management, combined with the project management characteristics of aviation military trade enterprises, this paper draws a conclusion that the project financial management of aviation military trade enterprises is established through the price system based on project. Target price management, target cost management, fund management, financial risk management, financial performance evaluation, etc., to provide full value chain services and support for the project. This paper takes the project financial management practice of A project of a domestic aviation military trade company as an example, deeply analyzes its running system, framework, current situation and aims at A project in pricing and target price management, target cost management, capital management. The shortcomings of financial risk management, financial performance evaluation management and so on are to improve the pricing techniques, to establish a system of state change to lock in the target cost, and to change the passive guarantee to active management to improve the cash flow of the project. Perfect the systematic financial risk management framework, perfect the financial performance evaluation to establish the project post-evaluation system and other reasonable optimization suggestions, so as to further improve the management level of the A project. Under the complicated and changeable international situation, the slow recovery of the international economy, the increasingly fierce competition in the military trade industry, the greater pressure of appreciation of the RMB and the increasing number of uncertain factors, the realization of the operational strategic objectives of the aviation military-trade enterprises is facing more and more. With greater uncertainty, only by establishing a scientific and complete and efficient project financial management system can we more reasonably match the risks and benefits of aviation military trade projects and develop more market operations with a higher risk bearing capacity. To achieve greater security benefits, thereby promoting the company's military trade business continued healthy and rapid development. At the same time, this paper also provides practical suggestions for domestic military trade and other foreign trade enterprises to strengthen the construction of project financial management system.
【学位授予单位】：中国财政科学研究院
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.5;F406.7

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