M研究院财务管理信息化应用研究
发布时间：2018-11-10 09:17
【摘要】：2011年国务院国有资产监督管理委员会下发了《关于加强中央企业财务信息化工作的通知》,要求中央企业利用信息技术建立规范、高效、稳健的财务管理体系,提升财务管理水平。正是在这样的背景下,中央企业加快了企业财务管理信息化的建设步伐,投入了大量的人力、物力、财力开展此项工作。但企业财务管理信息化建设是一项复杂的系统工程,贯穿企业经营管理各个方面和环节,需要对企业的制度体系、管理框架、业务流程等进行梳理与优化,涉及范围广,工作任务重。本文采用案例分析的方法,对企业财务信息化建设的背景和意义进行阐述,介绍了财务管理信息化建设在国内外的发展历程。同时以中央企业M研究院为例,介绍了M研究院财务管理信息化建设的总体规划、系统架构、业务关系、核心思想。并对M研究院财务管理信息化方案进行了深入分析,即从实施方案、价值分析两方面对M研究院财务管理信息化建设的八个业务系统(主要是集中核算系统、网上报销系统、全面预算系统、合同管理系统、资产管理系统、物资管理系统、成本价格管理系统、决策支持系统)进行了详尽的介绍和分析。M研究院财务管理信息化建设过程并非顺利,本文主要从五个方面分析了M研究院财务管理信息化建设过程中存在的问题：1、管理人员对财务管理信息化建设的意义认识不足2、在会计信息化规划上存在问题3、存在重建轻联、重投轻用、重有轻管等问题4、由于培训和宣传不到位,导致财务信息化使用受到排斥5、责权不明晰导致维护管理出现真空等问题。并从五个方面分别阐述了相应的解决对策：1、财务管理信息化建设需要管理观念彻底更新2、财务管理信息化建设需要重组业务流程3、需要持续优化财务管理信息化建设4、培训和行政手段双管齐下,保证财务信息化系统与业务系统结合后的接受度和使用5、完善维护管理机制,对准备进行财务信息化建设的其他企业具有借鉴意义。
[Abstract]:In 2011, the State-owned assets Supervision and Administration Commission of the State Council issued a Circular on strengthening the Financial Informatization of Central Enterprises, which required central enterprises to use information technology to establish a standardized, efficient and sound financial management system. Improve the level of financial management. It is under this background that the central enterprises quicken the construction of enterprise financial management information and invest a lot of manpower, material resources and financial resources to carry out this work. However, the information construction of enterprise financial management is a complex system engineering, which runs through all aspects and links of enterprise management. It needs to comb and optimize the system, management framework and business process of the enterprise, which involves a wide range. The task is heavy. This paper introduces the background and significance of enterprise financial information construction by case analysis, and introduces the development course of financial management information construction at home and abroad. At the same time, taking the M Research Institute of China Central Enterprise as an example, this paper introduces the overall planning, system structure, business relationship and core ideas of the financial management information construction of the M Research Institute. This paper also makes a deep analysis of the financial management informatization scheme of M research institute, that is, eight business systems (mainly centralized accounting system, online reimbursement system) for M research institute financial management informatization construction from two aspects of implementation scheme and value analysis. The comprehensive budget system, contract management system, asset management system, material management system, cost and price management system, decision support system) are introduced and analyzed in detail. This paper mainly analyzes the problems existing in the process of financial management informatization construction in M Research Institute from five aspects: 1, the meaning of financial management informatization construction is less than 2, and there are problems in accounting informatization planning. There are problems such as reconstructing light association, heavy investment and light use, heavy management and so on. 4. Due to lack of training and propaganda, financial information use is excluded 5. The lack of clear responsibility and power leads to the vacuum of maintenance and management. And from five aspects respectively elaborated the corresponding solution countermeasure: 1, the financial management information construction needs to completely renew the management idea 2, the financial management information construction needs to reorganize the business process 3, It is necessary to continuously optimize the construction of financial management information. 4. Training and administrative means should be combined to ensure the acceptance and use of the financial information system combined with the business system, and to improve the maintenance and management mechanism. For the preparation of financial information construction of other enterprises have reference significance.
【学位授予单位】：财政部财政科学研究所
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F810.6
本文编号：2322023
[Abstract]:In 2011, the State-owned assets Supervision and Administration Commission of the State Council issued a Circular on strengthening the Financial Informatization of Central Enterprises, which required central enterprises to use information technology to establish a standardized, efficient and sound financial management system. Improve the level of financial management. It is under this background that the central enterprises quicken the construction of enterprise financial management information and invest a lot of manpower, material resources and financial resources to carry out this work. However, the information construction of enterprise financial management is a complex system engineering, which runs through all aspects and links of enterprise management. It needs to comb and optimize the system, management framework and business process of the enterprise, which involves a wide range. The task is heavy. This paper introduces the background and significance of enterprise financial information construction by case analysis, and introduces the development course of financial management information construction at home and abroad. At the same time, taking the M Research Institute of China Central Enterprise as an example, this paper introduces the overall planning, system structure, business relationship and core ideas of the financial management information construction of the M Research Institute. This paper also makes a deep analysis of the financial management informatization scheme of M research institute, that is, eight business systems (mainly centralized accounting system, online reimbursement system) for M research institute financial management informatization construction from two aspects of implementation scheme and value analysis. The comprehensive budget system, contract management system, asset management system, material management system, cost and price management system, decision support system) are introduced and analyzed in detail. This paper mainly analyzes the problems existing in the process of financial management informatization construction in M Research Institute from five aspects: 1, the meaning of financial management informatization construction is less than 2, and there are problems in accounting informatization planning. There are problems such as reconstructing light association, heavy investment and light use, heavy management and so on. 4. Due to lack of training and propaganda, financial information use is excluded 5. The lack of clear responsibility and power leads to the vacuum of maintenance and management. And from five aspects respectively elaborated the corresponding solution countermeasure: 1, the financial management information construction needs to completely renew the management idea 2, the financial management information construction needs to reorganize the business process 3, It is necessary to continuously optimize the construction of financial management information. 4. Training and administrative means should be combined to ensure the acceptance and use of the financial information system combined with the business system, and to improve the maintenance and management mechanism. For the preparation of financial information construction of other enterprises have reference significance.
【学位授予单位】：财政部财政科学研究所
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F810.6
【参考文献】
相关期刊论文 前1条
1 李小平;;煤炭企业财务信息化建设中存在的问题及对策[J];会计之友;2011年24期
，本文编号：2322023
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