哈城郊联社财务管理体系优化研究

发布时间：2018-02-26 12:07

本文关键词： 哈城郊联社财务管理体系优化　出处：《哈尔滨商业大学》2014年硕士论文　论文类型：学位论文

【摘要】：我国经济建设的重要组成部分是农业经济,因此,国家有关部门高度关注农村经济的发展.随着不断深化我国金融体制改革,新兴的股份制商业银行集中分布在城市,国有商业银行也在不断收缩县级以下机构。因此,农村信用合作社不仅充当农村金融服务的主力军,还是联系“三农”的金融纽带,承担着支持农村经济发展的主要任务。在中国银行业全面开放的情况下,中外银行业展开全面竞争,这对农村金融机构来说,机会空前,挑战也是空前的。同时随着金融全球化进程的加快,我国的金融体制改革也取得了突破性的进展,银行业金融机构的资产质量、盈利水平等方面都有显著提高。因此,对农村信用社的经营状况尤其是财务管理水平的研究,在金融改革的关键时刻尤为重要。本文试图结合理论与实际进行初步的探讨。在研究过程中,采用了理论研究、实践研究及图表分析相结合的方法对哈城郊联社的财务体系进行了分析。首先,阐述了金融业及财务管理的相关理论,并对信用社的财务管理体系进行界定；其次,分析信用社财务管理体系的构成要素,按照财务管理体系的基本组成要素,来将信用社的财务管理体系划分成五个重要方面,并逐次分析其在财务管理体系中的作用和影响,并依据分析结果建立了哈城郊联社财务管理体系优化的思路；再次,将理论运用到哈城郊联社经营管理的实际中,结合财务管理的现状及问题提出优化的方案；最后,从财务管理体系岗位设置、制度、流程和风险点控制几个方面,来具体将优化方案展开,并提出进行优化需要的一些外部环境、人员等方面的保障条件。哈城郊联社财务体系的优化建立直接影响到企业财务战略的实现,也影响到哈城郊联社的企业价值,因此对哈城郊联社财务管理体系进行优化研究具有很大的理论意义和实践意义。
[Abstract]:The important component of our country's economic construction is the agricultural economy. Therefore, the relevant departments of the state pay close attention to the development of the rural economy. With the deepening of the reform of the financial system of our country, the emerging joint-stock commercial banks are concentrated in the cities. Therefore, rural credit cooperatives not only act as the main force of rural financial services, but also link with the financial ties of "three rural areas", and bear the main task of supporting the development of rural economy. Under the circumstances of China's banking industry being fully open to the outside world, the Chinese and foreign banks have launched comprehensive competition. For rural financial institutions, the opportunities are unprecedented and the challenges are unprecedented. At the same time, with the acceleration of the process of financial globalization, The reform of the financial system in China has also made a breakthrough, and the quality of assets and profitability of financial institutions in the banking sector have been significantly improved. Therefore, the study on the operating conditions of rural credit cooperatives, especially the level of financial management, has been carried out. It is especially important at the critical moment of financial reform. In the course of the research, the paper analyzes the financial system of Harbin suburb Union by the methods of theoretical research, practical research and chart analysis. Firstly, it expounds the related theories of financial industry and financial management. The financial management system of credit cooperatives is defined. Secondly, the constituent elements of financial management system of credit cooperatives are analyzed, and the financial management system of credit cooperatives is divided into five important aspects according to the basic elements of financial management system. And analyze its function and influence in the financial management system one by one, and establish the train of thought of optimizing the financial management system of Hacheng suburb United Society according to the analysis result; thirdly, apply the theory to the actual management of Hacheng suburb United Society. Combined with the current situation and problems of financial management, the optimization scheme is put forward. Finally, from several aspects of financial management system post setting, system, process and risk point control, the optimization scheme is carried out concretely. And put forward the optimization needs of some external environment, personnel and other aspects of the security conditions. The optimization and establishment of the financial system of Hachengjiao Union has a direct impact on the realization of enterprise financial strategy, and also on the enterprise value of Hachengjiao Union. Therefore, it is of great theoretical and practical significance to optimize the financial management system of Harbin suburb Union.
【学位授予单位】：哈尔滨商业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.35;F830.42

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