航空科研院所项目管理财务控制研究

发布时间：2017-12-28 20:26

本文关键词：航空科研院所项目管理财务控制研究　出处：《财政部财政科学研究所》2013年硕士论文　论文类型：学位论文

【摘要】：航空作为国家防御最重要的领域,承担着保卫国家领土安全的神圣使命,航空工业是支撑我国国民经济发展的高科技行业,航空产品在研制过程中有着自身的特点,这些特点包括：工程技术难度大、知识高度密集、涉及的航空科研院所多,往往研制一架飞机就需要投入整个国家的航空力量；资金投入高、研制周期长,使得科研项目投资风险加大、费用问题成为决定项目成败的关键因素。因此,航空科研院所加强和改进项目的经费管理,提升项目管理中的财务控制,不仅能够提高自身的财务管理能力,而且能够顺利推动项目的顺利实施,为项目的研制成功提供有力的保障。本论文首先对项目管理理论进行综述,对项目管理的定义、特征以及项目管理框架进行分析,然后分析科研院所项目管理模式、项目管理财务控制现状和存在的主要问题,针对问题提出科研院所项目管理财务控制的改进措施；在理论研究及实践总结的基础上,以M航空设计研究院(简称“M研究院”)项目管理财务控制作为案例,分析论证航空科研院所项目管理财务控制改进措施的可行性与实用性,最后对M研究院项目管理财务控制进行展望。
[Abstract]:Aviation as the most important areas of national defense, undertake the sacred mission of defending national territorial security, the aviation industry is supporting the development of our national economy, high-tech industries, aviation products have their own characteristics in the development process, these characteristics include: engineering technical difficulty, knowledge intensive, involving the aviation research institutes on a plane, often need to invest the entire national air force; high capital investment, long development cycle, the investment risk research project, increase the cost becomes the key factor that determines the success of the project. Therefore, strengthening and improving project funds management and improving financial control in project management can not only improve their financial management capabilities, but also smoothly promote the smooth implementation of the project, and provide a strong guarantee for the development of the project. This paper first reviewed the theory of project management, project management, the definition and the characteristics of project management framework for analysis, and analysis of the main problems of research on project management mode, project management financial control situation and existing problems, put forward the improvement measures research on project management of financial control; in theory and Practice on the basis of the M aviation Design Institute (hereinafter referred to as "M Institute") project management financial control as a case, analysis and Demonstration Research Institute of aviation industry project feasible measures and practical control of financial management, and finally prospects for M Project Management Research Institute of financial control.
【学位授予单位】：财政部财政科学研究所
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F426.5;F406.7

【共引文献】