石化公司报表系统优化提升项目的实施与应用

发布时间：2018-01-03 07:21

本文关键词：石化公司报表系统优化提升项目的实施与应用　出处：《山东大学》2015年硕士论文　论文类型：学位论文

【摘要】：企业财务报表分析运用就是以财务报表以及其他资料为起点依据,对企业现在和过去的财务经济状况和经营成果进行系统的评价和分析。通过整理、分析、加工、比较等各种方法将财务报表数据转换为有用的决策信息,分析和评估企业的具体经营成果和财务状况,高效并准确的分析及运用企业的财务数据。随着十多年来的组织变革和业务发展,石化企业现有的财务报表与财务分析指标体系存在的问题日益凸显,从有效满足内部各级灵活适时的内部经营管理分析和外部信息披露、监管等需求以及有利于提高会计信息的时效和质量等方面看,已不能完全适应新环境的要求。该课题来源于本人实习期间的真实案例,是本人实习以来一直参与的石化报表优化项目,针对目前石化公司所应用的BO系统提出的问题,例如：报表工具易用性不足；报表数据来自多个不同的主题数据源而引起的表间勾稽尾差；变更管控未形成闭环,运维难以达到相应时效的要求等众多问题,考虑报表系统不断深化应用的需要,并结合财务部未来基于指标管理数据的要求,我们保留原有系统的一些功能及优点,提出优化设计一个全新的高效率的财务报表系统。本文分别从需求分析,系统主要结构和功能以及实施内容等几个方面进行了详细的论述。本人所做的工作首先在项目前期参与了指标库的搭建,将梳理后的财务指标落入系统中并且配置好相应的维度及模型,将每个指标的计算逻辑落入到系统中去,并且将搭建好的指标库内的数据通过计算与石化公司原系统的内的财务指标数据比对,检验其正确性；在项目的中期将对外披露以及对内管理需要涉及到的报表格式上传到系统中去,并且每张报表的单元格根据需要进行映射或者计算公式的定义；在项目的后期主要进行各个试点单位报表数据与原BO系统比对等多项内容。该项目分为三个阶段进行,目前为止还处于阶段一的后期阶段,基本上已经实现了财务数据的指标化,合理的设置了报表架构,管理报表与法定报表分离,达到了预期的效果,实现了系统的初步优化。
[Abstract]:The analysis and application of enterprise financial statements is based on the financial statements and other information as the starting point, the present and past financial and economic situation and business results of enterprises are systematically evaluated and analyzed. Processing, comparison and other methods to transform the financial statement data into useful decision-making information, analysis and evaluation of the specific business results and financial situation of the enterprise. Efficient and accurate analysis and use of enterprise financial data. With more than 10 years of organizational change and business development, petrochemical enterprises existing financial statements and financial analysis indicators system problems are increasingly prominent. From the internal flexible and timely internal management analysis and external information disclosure, supervision and other requirements, as well as help to improve the timeliness and quality of accounting information, and so on. Can not fully adapt to the requirements of the new environment. This project comes from the real case during my internship and is a petrochemical report optimization project that I have been participating in since my internship. Aiming at the problems of BO system used in Petrochemical Company at present, for example, the ease of use of reporting tools is not enough; Report data from a number of different subject data sources caused by inter-table checking error; The change control has not formed the closed loop, the operation and maintenance is difficult to meet the corresponding requirement of limitation, and so on, considering the need of deepening the application of the report system, and combining with the financial department's requirement of managing data based on the index in the future. We retain some functions and advantages of the original system, and propose to optimize the design of a new and efficient financial statement system. The main structure and function of the system as well as the implementation content were discussed in detail. The work I did first participated in the construction of the index database in the early stage of the project. After combing the financial indicators fall into the system and configure the corresponding dimensions and models, and the calculation logic of each index falls into the system. And the data in the index bank is compared with the financial index data of the original system of petrochemical company to verify its correctness. In the middle of the project, the report format involved in the disclosure and internal management is uploaded to the system, and the cells of each report are mapped or defined according to the need. In the later stage of the project, the report data of each pilot unit is compared with the original BO system. The project is divided into three stages, so far it is still in the late stage of stage one. Basically has realized the financial data the index, has set up the report form structure reasonably, manages the report form to separate from the legal statement, has achieved the anticipated effect, has realized the system preliminary optimization.
【学位授予单位】：山东大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F406.7;F426.72;TP311.52

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