航天军工企业财务管理评价体系研究

发布时间：2018-09-18 14:22

【摘要】：随着以航天军工企业为代表的我国各大企业的迅速发展，其规模和效益都得到了较大提高，然而，对照世界发达国家的各大企业，我国多数企业的财务管理工作重心依然停留在基础的会计核算上，航天军工类企业的财务管理水平也是参差不齐，财务管理失控时有发生，这些无疑将会严重制约企业的进一步发展。为解决航天军工企业的这些问题，本文拟建立一套有效的企业财务管理评价体系，从而促使其财务管理工作标准化和规范化。本文分析总结了国内外学者财务管理评价方面的理论成果，充分考虑实践工作中评价企业财务管理的实用性和可操作性，将财务管理能力划分为财务基础管理能力、财务战略管理能力、财务决策支持能力、财务预警能力、财务管控能力五个方面。在此基础上，结合航天军工企业财务管理的特点和要求，本文建立了一套完整的财务管理评价体系，其主要内容包括：财务管理评价模式、企业信息数据库、财务评价数据库。该体系确立了五项能力指标和七十二条具体标准和规范，并对其进行了量化评分，依据不同的评分结果提供财务管理工作建议书，，企业可以对照评价体系中的标准和规范不断改进其财务管理水平。然后，本文以航天机电公司为例，根据其财务管理情况进行了详细的评价分析，从而检验了所购建的财务管理评价体系的有效性。本文的研究主要用于对航天军工类企业财务管理工作的外部监督评价和自我评价。通过评价，帮助企业发现问题，查找不足，提出改进措施和建议，最终提升企业的财务管理水平。本文为探讨和研究如何提高航天军工企业财务管理水平提供了新的思路。
[Abstract]:With the rapid development of large enterprises in China, represented by aerospace military enterprises, their scale and efficiency have been greatly improved. However, compared with the major enterprises in the developed countries of the world, The focus of financial management of most enterprises in our country is still on the basis of accounting. The level of financial management of aerospace and military enterprises is also uneven, and the financial management is out of control from time to time. These will undoubtedly seriously restrict the further development of enterprises. In order to solve these problems of aerospace military enterprises, this paper intends to establish an effective evaluation system of enterprise financial management, thus promoting the standardization and standardization of its financial management. This paper analyzes and summarizes the theoretical achievements of domestic and foreign scholars in financial management evaluation, fully considers the practicability and maneuverability of evaluating enterprise financial management in practice, and divides the financial management ability into financial basic management ability. Financial strategy management ability, financial decision support ability, financial early warning ability, financial control ability five aspects. On this basis, combined with the characteristics and requirements of the financial management of aerospace military enterprises, this paper establishes a set of complete financial management evaluation system, the main contents include: financial management evaluation model, enterprise information database, financial evaluation database. The system establishes five competency indicators and 72 specific standards and norms, and makes a quantitative score on them, and provides financial management proposals based on different scoring results. Enterprises can continuously improve their financial management level against the standards and norms in the evaluation system. Then, taking Aerospace Mechanical and Electrical Company as an example, this paper makes a detailed evaluation and analysis according to its financial management situation, so as to test the validity of the financial management evaluation system. The research in this paper is mainly used for the external supervision and self-evaluation of the financial management of aerospace military enterprises. Through evaluation, help the enterprise to find problems, find out the insufficiency, put forward the improvement measures and suggestions, and finally improve the financial management level of the enterprise. This paper provides a new way of thinking on how to improve the financial management level of aerospace military enterprises.
【学位授予单位】：哈尔滨工业大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F426.5

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