中航工业成飞集团财务集中管理实践研究

发布时间：2018-01-13 17:10

本文关键词：中航工业成飞集团财务集中管理实践研究　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】：随着中国经济的高速发展,市场竞争的日益加剧,企业集团公司为适应新形势,对内部管理和控制提出了更高的要求。企业集团公司开始实施财务集中管理,以强化财务管理和控制、提升财务监控能力、防范财务风险和优化资源配置；以统一财务信息系统为技术平台,构建“资金集中收付、会计分级核算、全面预算管理、数据综合分析”的集团公司财务集中管理体系,实现集团公司资金收付、会计核算、资产管理的集中统一。本文以成都飞机工业集团有限责任公司为例,描述了企业集团财务集中管理的创建背景,分析了当前财务集中管理工作的理论基础和内涵与功能。本文重点阐述了实现财务集中管理的主要方法：一是引进成熟的集成核算软件,统一会计政策,统一会计科目和报告制度,规范统一往来单位,统一公司各单位内部结算的价格等,以会计核算标准的统一为基础,全面梳理财务管理业务流程,使会计流程和业务流程有机结合,将财务管理嵌入经济活动每一环节,实现财务业务一体化。二是在兼顾全面的基础上,把握关键业务环节,关注重要业务事项和高风险领域,并采取更为严格的控制措施；实现财务集中核算与控制,构建财务信息集成共享平台。全面预算管理和工时定额管理是两个比较有特色的内容；通过财务嵌入企业价值链上的经济活动每一环节,实现财务对公司作业流程和增值过程的管理。三是公司以财务集中管控作为财务核算和管理平台,将物资管理、生产管理、成本管理充分结合,构建财务管理数字化平台。另外,为保证财务信息集中管理,鉴于公司保密的需要,集团公司财务网络采取“1+1”方式,在集团总部搭建一个内网财务系统和一个外网财务系统,两网物理隔离,定期刻录光盘,经审查后导入内网,以实现集团公司的整个财务信息大统一实践证明,公司在实行了财务集中管理以后,业务流程更加优化,财务标准统一规范,重要财务指标实时受控,财务管理模式日趋完善,社会经济效益也得到了显著提高。可以为同类企业集团财务集中管理提供借鉴。
[Abstract]:With the rapid development of Chinese economy and the intensification of market competition, enterprise group companies have put forward higher requirements for internal management and control in order to adapt to the new situation. Enterprise group companies have begun to implement centralized financial management. To strengthen financial management and control, improve the ability of financial monitoring, prevent financial risks and optimize the allocation of resources; Taking the unified financial information system as the technical platform, this paper constructs the financial centralized management system of the group company, which is "centralized receipt and payment of funds, accounting grading, comprehensive budget management and comprehensive analysis of data". This paper takes Chengdu aircraft Industry Group Co., Ltd as an example to describe the background of financial centralized management of enterprise group. This paper analyzes the theoretical basis, connotation and function of the current centralized financial management. This paper focuses on the main methods to realize the centralized financial management: first, the introduction of mature integrated accounting software, unified accounting policies. Unifying the accounting subjects and reporting system, standardizing the exchange units, unifying the price of the internal settlement of each unit of the company, and taking the unification of accounting standards as the basis, comprehensively combing the business process of financial management. Make the accounting process and business process combine organically, embed the financial management in each link of economic activity, realize the integration of financial business. Second, grasp the key business link on the basis of taking into account the comprehensive. Focus on key operational matters and high-risk areas and adopt stricter controls; Financial centralized accounting and control, financial information integration and sharing platform, total budget management and man-hour quota management are two more characteristic content; Through the financial embedded in the enterprise value chain of each link of economic activities to achieve financial management of the business process and value-added process. Third, the company takes financial centralized control as the financial accounting and management platform. Material management, production management, cost management will be fully combined to build a financial management digital platform. In addition, in order to ensure the centralized management of financial information, in view of the company's need for confidentiality. The financial network of the group company adopts the method of "1 1", which sets up an intranet financial system and an extranet financial system in the headquarters of the group. The two networks are physically isolated and regularly recorded on CD-ROM, and then imported into the intranet after examination. In order to realize the group company's whole financial information unification practice, after the company has implemented the financial centralized management, the business process is more optimized, the financial standard is unified and standardized, the important financial index is controlled in real time. The mode of financial management has become more and more perfect, and the social and economic benefits have also been improved significantly, which can be used as a reference for the centralized financial management of similar enterprise groups.
【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】：F406.7;F426.5

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