A自来水公司财务管理优化研究

发布时间：2018-04-20 18:18

本文选题：自来水 + 财务管理　；参考：《昆明理工大学》2014年硕士论文

【摘要】：人民群众赖以生存的必不可少的一项产品就是自来水,自来水在人们的生活中占有举足轻重的地位,人们的生活已经离不开自来水。古语云：人的生命离不开水。在经济快速发展,人类日益进步的今天,我们应该说：人的生活离不开自来水,不仅是在城市中,农村家家户户都在用自来水。在偏远的西部地区,即使道路的不通,经济的落后,在国家大力发展西部地区政策的推动下,人们也用上了自来水,自来水的干净、快捷让人们信赖,人们已经离不来自来水。自来水在人们的生活中占据重要位置,对于自来水公司来说,经营好公司也随之变的尤为重要,自来水公司的主要工作是对公司水厂的新建、扩建,所管辖的自来水管线的维修和建设,也负责对自来水进行收费。自来水公司的经营好坏,能否持续、健康发展直接关系到广大人民的利益。目前来看,自来水公司普遍存在的问题就是公司内部财务管理问题,此问题已经严重制约自来水公司的发展。同时老百姓的维权意识日益加强,绝大部分自来水价格的调整是通过听证会解决,而听证会的基础就是对自来水成本的监审,任何一项不规范的成本均不得在价格中体现；并且从2011年起,全国有8个省会城市开始对自来水公司的成本制定标准,超出标准成本的部分不予调价,且作为管理不到位的例子予以公示,这样对自来水公司而言,无疑更要在财务管理方面投入较大的精力,帮助自来水公司根治这一管理顽疾,保护广大人民利益的同时,更为保证国有资产保值增殖奠定基础。通过对财务管理的理论及相关状况进行了分析和研究,在充分了解了A自来水公司的具体情况以后；找出A自来水公司财务管理中所存在的问题,对提出的问题进行了分析。在充分利用相关理论知识的同时,对A自来水公司的财务管理信息一体化方面进行优化和加强制度管理。希望能够解决A自来水公司的财务管理问题,同时希望对同类型的其他自来水公司以借鉴意义。第一章：绪论。对于研究自来水公司财务问题的背景与意义及财务管理的国内外研究现状进行简单的介绍。第二章：企业财务管理建设的理论及原则。介绍了财务管理建设的目标、财务管理建设的原则、财务管理建设的内容、财务管理建设的理论依据,为下文的进行奠定了基础。第三章：案例的基本情况。对A自来水公司的背景：主要包含公司的基本情况、经济状况以及公司的财务管理组织结构的具体演变情况进行一系列的介绍。从而为下文分析A自来水公司财务管理状况的问题打下基础。第四章：对于A自来水公司的财务管理体系进行了比较深入的剖析,具体是从财务职能、财务预算、运营资金的管理、财务信息管理4大方面来进行。分析了A自来水公司财务管理中所存在的主要问题,这些问题也是其他自来水公司财务管理的普遍问题。第五章：对A自来水公司目前所存在的主要财务状况,结合目前A自来水公司内部体制状况,制定出适合A公司的财务优化管理体系。第六章：总结了本文的工作以及本研究未来仍需努力的方向。
[Abstract]:The essential product of the people's survival is the tap water, the tap water occupies a pivotal position in the people's life. The life of the people can not be separated from the tap water. Water, not only in the city, all households in the countryside are using tap water. In the remote western region, even if the roads are not through, the economy is backward, and the country vigorously develops the policy of the western region, people also use the tap water, the tap water is clean, the fast people trust, people have not come from the water.
Tap water occupies an important position in people's life. For the water company, it is particularly important to operate a good company. The main work of the water supply company is to build, expand, repair and build the water pipeline under the jurisdiction of the company's Waterworks, and to charge the tap water. At present, the common problem of the water company is the internal financial management of the company, which has seriously restricted the development of the water company. At the same time, the awareness of the rights of the people is increasing, and the adjustment of the price of the large part of the tap water is solved through the hearing. And the basis of the hearing is to monitor the cost of tap water, and any non - standard cost should not be reflected in the price. And from 2011, 8 provincial capital cities began to set standards for the cost of water companies in the country. As for the water company, it is undoubtedly more important to invest in the financial management, helping the water company to cure the management of the stubborn disease and protect the interests of the people, but also to guarantee the foundation for the preservation and proliferation of the state-owned assets.
Through the analysis and Research on the theory and related situation of financial management, after fully understanding the specific situation of A water company, finding out the problems existing in the financial management of A water company, analyzing the problems raised, and making full use of the relevant theoretical knowledge, the financial management letter of the A water company. We should optimize and strengthen the system management in the aspect of interest integration, and hope to solve the financial management problems of A water company, and hope that it can be used for reference to the other water companies of the same type.
Chapter 1: introduction. The background and significance of studying the financial problems of water companies and the research status of financial management at home and abroad are briefly introduced.
The second chapter: the theory and principles of the construction of enterprise financial management. It introduces the objectives of the construction of financial management, the principles of the construction of financial management, the content of the construction of financial management and the theoretical basis of the construction of financial management, which lays a foundation for the following.
The third chapter: the basic situation of the case, the background of A water company: mainly including the basic situation of the company, the economic situation and the specific evolution of the organizational structure of the company's financial management, which lays the foundation for the analysis of the financial management of A water company.
The fourth chapter: the financial management system of A water company is deeply analyzed, specifically from 4 aspects: financial function, financial budget, management of operating funds, and financial information management. This paper analyzes the main questions in the financial management of A water company, which are also the financial management of other water companies. The general problem of reason.
The fifth chapter: according to the present main financial situation of A water company, combined with the present internal system situation of A water company, the financial optimization management system suitable for A company is made.
The sixth chapter summarizes the work of this paper and the direction for future research.

【学位授予单位】：昆明理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.91;F406.72

【参考文献】