航空军工A上市公司财务管理信息化建设研究

发布时间：2018-01-07 02:31

本文关键词：航空军工A上市公司财务管理信息化建设研究　出处：《财政部财政科学研究所》2014年硕士论文　论文类型：学位论文

【摘要】：党的十八届三中全会对全面深化改革做出了总体部署,国企改革更成为人们关注的焦点。国企改革的主要方向是通过资本市场把现在的国有企业改造上市,成为市场竞争主体,能够创造并向国家上缴更多利润,这对国有企业提出了更高要求,特别是军工企业面临更大的改革压力。财政部门顺时应势,提出了大力发展管理会计,促进各企业提升价值创造力的指导意见,这为军工企业财务管理改革指明了方向。中国航空工业集团公司作为我国十大军工企业之一,也在积极探索适应企业发展的改革之路,作为该集团公司下属单位的A上市公司为例,通过资本运作,整合相关军工资产注入上市公司,并按业务所在地成立分公司。A公司资产规模急剧扩大,各分子公司在会计核算、财务管理方面存在诸多问题,难以满足公司发展改革、上市公司信息披露等要求,急需通过发展改革及信息化手段提高财务管理水平。本文通过对国内外企业财务信息化管理先进经验结合公司目前管理现状,进行研究,提出建立适合航空军工上市公司的财务管理模式及信息化规划设想,系统研究如何建立顺应企业发展改革的财务信息系统,重点介绍财务集中核算、财务共享中心等信息系统的建立和应用设想,旨在总结A公司财务管理改革及信息化建设经验的同时能为中国航空工业集团公司下属的其他企业乃至我国军工企业发展改革提供借鉴意义。
[Abstract]:The party in the third Plenary Session of the 18th CPC Central Committee to make the overall deployment of comprehensive deepening reform, the reform of state-owned enterprises has become the focus of attention. The main direction of SOE reform is through the capital market listed state-owned enterprises reform now, become the main body of market competition, to create more profits and turned over to the state, which put forward higher requirements for the state-owned enterprises, especially the military enterprises are facing greater pressure. The reform of the financial sector should shun potential, put forward to promote the development of management accounting, value guidance of creative enterprises, it pointed out the direction for the reform of finance management in military enterprises. Chinese Aviation Industry Corp as one of the ten major military enterprises in our country, but also actively explore the reform to adapt to the development of enterprises the road, as the group company subordinate units of the A listed company as an example, through capital operation, integration of military assets into the listed The company, according to the business location of branch assets of company.A is expanding rapidly, the molecules in the accounting, there are many problems in financial management, it is difficult to meet the requirements of the company development and reform, the information disclosure of listed companies, the urgent need to improve the financial management level through the development and reform of information technology. The advanced experience of the financial information management for the domestic and foreign enterprises combined with the company's current management situation, research, proposed the establishment of financial management mode and plan of informatization of military aviation companies, study how to set up financial information system to enterprise development and reform, focusing on financial centralized accounting, establish and application of Financial Shared center information system, aims at summarizing the experience the reform of financial management and information construction of A company's subordinate Aviation Industry Corp the China It provides a reference for the development and reform of military enterprises in China and even in China.

【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】：F406.7;F426.48

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