XY地方铁路公司财务管控体系优化研究

发布时间：2018-12-25 14:20

【摘要】：XY地方铁路公司多年来实行扩张型的战略，自身资产规模和管理规模不断扩张，管理难度也在逐渐增大，其中在财务管控方面，由于缺乏管理创新，出现了财务部门管理弱势，整体协同性差，预算考评流于形式等情况，究其根源，这里有企业文化、公司所有制形式等因素的影响，也存在自身财务管控体系不完善的问题，因此，为了最大发挥公司财务管控成效，选择适合的财务管控模式和构建一套系统的财务管控体系，显得尤为重要。本文以XY地方铁路公司为研究对象，引入财务管控理论、经济增加值（EVA）理论和作业预算精细化管理理念，分析公司实施财务管控的意义和财务管控体系设计原则，并且通过优化公司财务组织机构、规范制度流程、集中资金管理、建设信息技术平台等方式，用预算管理方式将业务指标与财务指标有机结合。做到责任到人、指标到岗，，并用平衡计分卡绩效考核来保证财务管控体系的有效运行，做到责、权、利的对等，使财务管控体系渗入到公司经营活动的每一个单元，从而在机制上保证推动财务管控体系的有效进行。改变过去财务部门单打独斗的局面。实现系统化、多层次的财务管控体系。
[Abstract]:The XY local railway company has implemented the expansionary strategy for many years, its own asset scale and management scale is expanding unceasingly, the management difficulty is also increasing gradually, in the aspect of financial control, because of the lack of management innovation, the financial department management is weak. The overall synergy is poor, the budget evaluation is just a formality, and so on. The root cause is that there are factors such as corporate culture, corporate ownership and so on, and there are also problems of imperfect financial control system. In order to maximize the effectiveness of financial control, it is particularly important to choose the appropriate financial control model and build a system of financial control and control system. This paper takes the XY local railway company as the research object, introduces the financial control theory, the economic added value (EVA) theory and the operation budget fine management idea, analyzes the significance of the financial control and the design principle of the financial control system. And through optimizing the financial organization, standardizing the system flow, centralizing fund management, constructing information technology platform and so on, the business index and financial index are organically combined with the budget management method. To achieve responsibility to people, indicators to the post, and balanced Scorecard performance appraisal to ensure the effective operation of the financial control system, to achieve responsibility, power, benefit equivalence, so that the financial control system infiltrates into every unit of the company's business activities, In order to ensure the mechanism to promote the effective implementation of the financial control system. Change the past financial department alone. Realize systematic, multi-level financial control system.
【学位授予单位】：西安科技大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F532.6

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