山西交城公路段财务管理制度优化设计
发布时间：2018-11-28 11:05
【摘要】：公路段兼具事业与企业单位性质。而现在公路段事企不分,落后的管理体制,都阻碍了公路段的发展。本文经过调研和研究,发现交城公路段财务管理模式陈旧,早已不适应当前进一步发展的要求；财务管理制度也存在着很多明显可以改进的地方,例如预算编制的不合理和会计核算体系的不健全。因此,在本文中,研究如何建立公路段的现代企业管理模式和先进的财务管理制度成为首要目标。 本文在前期的大量文献学习及充分调研的基础上,综合运用财务管理理论、会计学、管理学和企业管理学等相关学科专业理论知识,比较分析法、规范分析法、以及借鉴与创新相结合的方法等,对公路段财务管理制度现状进行分析,发现问题,同时结合国内外事业单位管理的实际情况与相关经验,借鉴并充分吸收先进的财务管理理念,从公路段管理组织架构、预算管理、资金管理、固定资产管理、财务核算体制、工程公司管理体制、公路段内部控制几个方面,优化设计了一套与目前发展相适应的财务管理制度。
[Abstract]:Highway section has both enterprise and enterprise nature. But now the highway section matter does not divide, the backward management system, has hindered the highway section development. Through investigation and research, this paper finds that the financial management model of Jiaocheng highway section is old, and has not been able to meet the requirements of the current further development; There are also many obvious areas for improvement in the financial management system, such as unreasonable budgeting and imperfect accounting systems. Therefore, in this paper, how to establish the modern enterprise management model and the advanced financial management system of highway section becomes the primary goal. On the basis of a great deal of literature study and full investigation, this paper makes use of the theory of financial management, accounting, management and enterprise management, and makes use of comparative analysis, normative analysis, and so on. As well as the method of combining with innovation, this paper analyzes the present situation of the financial management system of highway section, finds out the problems, and combines the actual situation and relevant experience of the management of domestic and foreign institutions. Referring to and absorbing the advanced financial management idea, from the highway section management organization structure, the budget management, the fund management, the fixed assets management, the financial accounting system, the engineering company management system, the highway section internal control several aspects, This paper optimizes and designs a set of financial management system suitable for the current development.
【学位授予单位】：北京交通大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F540.58
本文编号：2362653
[Abstract]:Highway section has both enterprise and enterprise nature. But now the highway section matter does not divide, the backward management system, has hindered the highway section development. Through investigation and research, this paper finds that the financial management model of Jiaocheng highway section is old, and has not been able to meet the requirements of the current further development; There are also many obvious areas for improvement in the financial management system, such as unreasonable budgeting and imperfect accounting systems. Therefore, in this paper, how to establish the modern enterprise management model and the advanced financial management system of highway section becomes the primary goal. On the basis of a great deal of literature study and full investigation, this paper makes use of the theory of financial management, accounting, management and enterprise management, and makes use of comparative analysis, normative analysis, and so on. As well as the method of combining with innovation, this paper analyzes the present situation of the financial management system of highway section, finds out the problems, and combines the actual situation and relevant experience of the management of domestic and foreign institutions. Referring to and absorbing the advanced financial management idea, from the highway section management organization structure, the budget management, the fund management, the fixed assets management, the financial accounting system, the engineering company management system, the highway section internal control several aspects, This paper optimizes and designs a set of financial management system suitable for the current development.
【学位授予单位】：北京交通大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F540.58
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