中国建材股份公司水泥业务并购重组后财务流程再造研究

发布时间：2018-04-18 07:26

本文选题：流程再造 + 财务流程再造　；参考：《北京工业大学》2013年硕士论文

【摘要】：经过二十多年的高速发展，中国已成为世界上最大的水泥生产国和消费市场。当前中国水泥行业仍处于快速发展的阶段，但是与国外相比，中国水泥企业依旧规模偏小、集中度偏低。如今，水泥行业的并购重组也在如火如荼的进行。经过几年的并购重组，，中国建材集团的水泥产能已达到2亿吨，目前是全国第一。但是随着公司规模的增大，财务流程中也开始出现越来越多的问题。本文便是针对此，探讨通过财务流程再造的途径来改变现有的财务体系，以此理顺财务核算流程，加强财务管理功能，改善经营状况，提高公司的生产效率和核心竞争力，进而使公司能够快速、健康、长久的发展。文章首先对财务流程再造以及财务流程再造的相关理论进行了综述，然后对财务流程再造进行了详细的分析。紧接着，对当前中国水泥的行业及政治背景做了分析，介绍了中国建材股份公司及2012年上半年水泥业务的情况。针对中国建材水泥业务的并购进行了介绍，并总结了并购中的经验。财务现状分析得出了公司当前财务流程中存在的资金集中管理、财务会计核算等问题，并得出了须进行财务流程再造才能改变现有的财务状况，提出了财务流程再造的信息化方案，最后对公司财务流程再造做了简要的预期，总结了全文和提出了不足之处。本文的主要创新在于将财务流程再造思想引入公司具体的财务实践工作中，对公司财务方面存在的问题和解决的方法、途径进行了流程角度有益的分析探讨，为促进公司的财务管理提供了建设性的参考思路。
[Abstract]:After more than 20 years of rapid development, China has become the world's largest cement producer and consumer market.At present, the cement industry in China is still in the stage of rapid development, but compared with foreign cement enterprises, the scale of Chinese cement enterprises is still small and the concentration is low.Now, the cement industry M & A is also in full swing.After several years of mergers and acquisitions, China Building Materials Group cement production capacity has reached 200 million tons, is currently the first in the country.But as the size of the company increases, more and more problems appear in the financial process.In view of this, this paper discusses how to change the existing financial system through the way of financial process reengineering, so as to rationalize the financial accounting process, strengthen the function of financial management, improve the operating situation, and improve the production efficiency and core competitiveness of the company.So that the company can be rapid, healthy, long-term development.This paper first summarizes the theories of financial process reengineering and financial process reengineering, and then makes a detailed analysis of financial process reengineering.Then, the paper analyzes the current Chinese cement industry and political background, introduces China Building Materials Co., Ltd and cement business in the first half of 2012.This paper introduces the M & A of building materials cement business in China, and summarizes the experiences in M & A.Based on the analysis of the current financial situation, the problems of centralized capital management, financial accounting and accounting in the current financial process of the company are obtained, and it is concluded that the current financial situation can be changed only through the reengineering of the financial process.This paper puts forward the information scheme of financial process reengineering, and finally makes a brief expectation on the financial process reengineering of the company, summarizes the full text and puts forward the deficiency.The main innovation of this paper is to introduce the idea of financial process reengineering into the company's specific financial practice.To promote the company's financial management to provide a constructive reference ideas.
【学位授予单位】：北京工业大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F426.721

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