施工企业财务集中核算模式研究

发布时间：2018-06-02 17:45

本文选题：施工企业 + 财务集中核算　；参考：《安徽财经大学》2014年硕士论文

【摘要】：改革开放以来,我国建筑业发展迅速,取得了辉煌成就。当前,建筑业不仅作为国民经济的重要支柱产业,而且与整个国家经济发展和人民生活改善关系密切。据统计,我国建筑市场规模从20世纪80年代中期开始扩张,总产值从1985年的675.10亿元增加到2011年的7.59万亿元,增长多达110多倍；增加值由1980年的195.5亿元增加到2011年的22,333亿元。尤其从2002年以来,我国建筑业对国民经济的贡献率始终保持在5%以上,而作为建筑业的重要组成部分,施工企业在促进行业发展方面已作出了重要贡献,其持续发展将决定着建筑业未来前景。然而,由于施工企业自身生产经营活动的独特性,在财务核算方面不仅与其他类型的企业存在差异,而且还存在诸多问题,如财会人员队伍素质不高、会计原始记录不够细致、财务核算工作不够及时、财务核算资料不够准确、建造合同会计准则贯彻不力,以及施工企业集团的内部机制不健全等,将直接影响到施工企业健康发展。同时,由于世界500强企业超过80%已经实施财务集中核算模式。就我国而言,施工企业正处在快速发展时期,实施财务集中核算势在必行,也是企业做大做强的必由之路。本论文研究运用调查研究法和案例分析方法,旨在探讨施工企业如何实施财务集中核算模式。为了实现研究目标,本课题从五个方面展开了研究：首先,着重分析企业实施财务集中核算的理论基础,包括内部控制人理论、委托代理理论、集权理论、分权理论和权变理论,提出了企业实施财务集中核算的模式和应坚持的控制策略,界定了企业集团、财务集中核算等相关术语；其次,在界定了施工企业内涵的基础上,分析该类企业生产经营的特征和财务核算的现状,提出了其当前财务核算中存在的问题,并由此指出施工企业实施财务集中核算的必要性,在结合我国当前经济环境和施工企业发展现状的基础上,对施工企业实施财务集中核算的可行性从五个方面展开了分析,提出了施工企业财务集中核算的框架构建和实施方案；第三,根据施工企业财务集中核算实施的目标与原则,设计了施工企业财务集中核算的实施流程,并强调施工企业实施财务集中核算的五条保障措施；第四,以安徽建工集团有限公司财务集中核算为案例,介绍了安徽建工集团有限公司的基本情况和财务集中核算的现状,并对该公司财务集中核算的思路与模式进行阐述,由此总结了安徽建工集团有限公司财务集中核算的经验借鉴之处。最后,总结出财务集中核算对施工企业提升企业管控能力、提升核心竞争力具有重要作用和施工企业财务集中核算模式选择具有灵活性两点结论,并指出了研究的局限性,对未来进行了展望。
[Abstract]:Since the reform and opening up, China's construction industry has developed rapidly and made brilliant achievements. At present, the construction industry is not only an important pillar industry of the national economy, but also closely related to the economic development of the whole country and the improvement of the people's living standards. According to statistics, the scale of China's construction market began to expand from the middle of 1980s, the total output value increased from 67.51 billion yuan in 1985 to 7.59 trillion yuan in 2011, the increase was more than 110-fold, and the added value increased from 19.55 billion yuan in 1980 to 2.2333 trillion yuan in 2011. Especially since 2002, the contribution rate of the construction industry to the national economy has been kept above 5%, and as an important part of the construction industry, the construction enterprises have made important contributions in promoting the development of the industry. Its sustainable development will determine the future prospects of the construction industry. However, due to the uniqueness of the construction enterprises' own production and management activities, there are not only differences between the financial accounting and other types of enterprises, but also many problems, such as the poor quality of the financial and accounting personnel, the lack of detailed original accounting records, The financial accounting work is not timely, the financial accounting data is not accurate enough, the construction contract accounting standard is not carried out well, and the internal mechanism of the construction enterprise group is not perfect, which will directly affect the healthy development of the construction enterprise. At the same time, more than 80% of the world's top 500 enterprises have implemented a centralized financial accounting model. As far as our country is concerned, construction enterprises are in the period of rapid development, so it is imperative to implement centralized financial accounting, and it is also the only way for enterprises to become bigger and stronger. The purpose of this paper is to probe into how to implement the financial centralized accounting model in construction enterprises by using the method of investigation and case analysis. In order to realize the research goal, this thesis has carried out the research from five aspects: firstly, the theoretical foundation of the financial centralized accounting of enterprises is analyzed emphatically, including the theory of internal controller, the theory of principal-agent, the theory of centralization. Based on the theory of decentralization and contingency, this paper puts forward the mode of implementing centralized financial accounting and the control strategy that should be adhered to, defines the related terms such as enterprise group, financial centralized accounting, etc. Secondly, it defines the connotation of construction enterprise. This paper analyzes the characteristics of production and operation and the present situation of financial accounting in this kind of enterprises, puts forward the problems existing in its current financial accounting, and points out the necessity of implementing centralized financial accounting in construction enterprises. Based on the current economic environment and the present situation of construction enterprises in China, the feasibility of financial centralized accounting for construction enterprises is analyzed from five aspects, and the frame construction and implementation scheme of financial centralized accounting for construction enterprises are put forward. Third, according to the objectives and principles of the implementation of centralized financial accounting of construction enterprises, the implementation process of financial centralized accounting of construction enterprises is designed, and five safeguards for the implementation of centralized financial accounting of construction enterprises are emphasized. Taking Anhui Construction Engineering Group Co., Ltd as an example, this paper introduces the basic situation of Anhui Construction Engineering Group Co., Ltd and the present situation of financial centralized accounting, and expounds the train of thought and mode of financial centralized accounting of Anhui Construction Engineering Group Co., Ltd. From this summarized Anhui Construction Engineering Group Co., Ltd. financial centralized accounting experience. Finally, it concludes that centralized financial accounting plays an important role in enhancing the management and control ability of construction enterprises and enhancing core competitiveness, and that the choice of financial centralized accounting mode of construction enterprises has two conclusions, and points out the limitations of the research. The future is forecasted.
【学位授予单位】：安徽财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.92;F406.7

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