A市轨道交通公司实施财务管理系统存在的问题及对策研究

发布时间：2018-07-11 18:12

本文选题：财务管理系统 + 组织效率　；参考：《河南财经政法大学》2017年硕士论文

【摘要】：在过去的十年中,我国地铁通车里程飞速增长,年均增速达到了25%,城市交通出行方式迎来了巨大的变革。在很多大中型城市中,地铁已经成为了人们生活的主要通行工具。地铁企业作为一个重资产企业,其本身的建设具有投资量大、建设周期长、管理困难等特点,随着我国城市化建设脚步的加快,中心城市不断向周边城市扩张,轨道交通建设任务越来越紧迫,财务管理系统在轨道交通企业中越来越重要,实施财务管理系统能够有效的提高企业的建设、经营、管理、决策的效率和水平,从而提高企业的经济效益和竞争力。但目前我国很多企业实施财务系统并没有达到预期的目的,存在很多的问题。基于以上背景,本文以A市轨道交通公司实施财务管理系统为例,从组织效率的影响因素角度出发,分析外部环境因素和内部管理因素引发的问题。外部环境因素包括企业所处的政策环境、实施系统的技术科学水平及对财务系统的资金支持力度,内部管理因素包括组织结构、业务沟通和员工因素,研究发现A市轨道交通有限公司在实施财务管理系统时存在会计组织结构不合理、配套会计制度不完善、资金支持力度不足、业务沟通不顺畅、会计人员专业素质不高等问题,接下来针对这些问题提出了针对性的对策,并为其他实施财务系统的企业提供了建议与经验。文章第一部分是引言,介绍了选题背景、研究意义、写作重点和创新点;第二部分介绍了财务信息化理论和组织效率理论,并总结了文献综述;第三部分是案例企业财务管理系统的实施情况,首先介绍行业背景,然后介绍了案例企业总体状况,接下来详细介绍财务系统各个模块的功能,最后总结财务系统的实施过程;第四部分基于组织效率的分析框架分析实施财务系统存在的问题,结合调研整理的资料从外部环境因素及内部管理因素两方面进行分析;第五部分针对存在的问题提出针对性的对策并总结了本文研究的不足之处;最后部分是参考文献及致谢。
[Abstract]:In the past ten years, the mileage of subway traffic in our country has increased rapidly, and the average annual growth rate has reached 25%, and the mode of urban transportation has ushered in a great change. In many large and medium-sized cities, the subway has become the main means of life. As a heavy asset enterprise, subway enterprise has the characteristics of large investment, long construction period, difficult management and so on. With the acceleration of urbanization in our country, the central city is expanding to the surrounding city. The construction task of rail transit is more and more urgent, and the financial management system is becoming more and more important in rail transit enterprises. The implementation of financial management system can effectively improve the efficiency and level of enterprise construction, management, management and decision-making. So as to improve the economic efficiency and competitiveness of enterprises. However, at present, many enterprises in our country have not achieved the expected purpose of implementing the financial system, and there are many problems. Based on the above background, this paper takes the implementation of financial management system in A City Rail Transit Company as an example, analyzes the problems caused by external environmental factors and internal management factors from the perspective of influencing factors of organizational efficiency. External environmental factors include the policy environment of the enterprise, the technical and scientific level of the implementation system and the financial support to the financial system. The internal management factors include organizational structure, business communication and staff factors. It is found that there are some problems in the financial management system of A City Rail Transit Co., Ltd., such as unreasonable accounting organization structure, imperfect accounting system, insufficient financial support, poor business communication, low professional quality of accountants, etc. Then it puts forward some countermeasures to these problems, and provides suggestions and experiences for other enterprises to implement financial system. The first part of the article is the introduction, which introduces the background of the topic, the significance of the research, the focus of writing and innovation, the second part introduces the financial information theory and organizational efficiency theory, and summarizes the literature review. The third part is the implementation of the case enterprise financial management system, first introduces the background of the industry, then introduces the overall situation of the case enterprise, then introduces the function of each module of the financial system in detail, finally summarizes the implementation process of the financial system; The fourth part analyzes the problems existing in the implementation of financial system based on the analysis framework of organizational efficiency and analyzes the external environmental factors and internal management factors from two aspects: the external environmental factors and the internal management factors. The fifth part puts forward some countermeasures and summarizes the shortcomings of this paper. The last part is the references and thanks.
【学位授予单位】：河南财经政法大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F572.6;F570.5

【参考文献】