物流企业财务核算模式应用问题研究

发布时间：2018-03-13 23:18

本文选题：物流企业　切入点：财务核算模式　出处：《天津财经大学》2014年硕士论文　论文类型：学位论文

【摘要】：经济的快速持续发展使得物流行业得到了迅猛的发展,不论是企业数量、企业发展规模还是企业绩效上都呈现了一个新的局面,开创了黄金发展的新时期。物流企业为了扩大市场份额,扩展业务范围,在以上级公司为依托的基础之上,盲目进行规模、数量的扩大,虽然使得网点增加,服务质量略有提高,适度提高了物流企业的竞争能力,但是由于物流企业本身分支机构数量众多,涉及面比较广,上级公司很难对下面网点进行有效的财务管理,物流企业逐渐暴露出种种问题,比如网点过于分散,业务种类缺乏多样性,对风险的控制水平比较薄弱,资金不能够有效利用,财务信息缺乏准确性、有效性。针对上述财务问题,物流企业应该放弃原有财务核算模式,实行财务集中化管理,这将更有利于企业规范会计核算问题,降低运营成本,优化企业资源配置,最终达成效益最大化。本文的研究目的是指出物流企业原有财务核算模式存在的问题,提出财务核算集中化的措施,使物流企业快速发展,保持自身竞争优势,提高业务水平。本论文从原始财务核算出发,通过分析财务核算模式存在的问题并探讨其内在原因,提出相关的解决措施,并结合河北省邮政速递物流公司的案例印证措施的有效性。同时,在此基础上,对物流企业财务核算集中化做出了展望。本文分为六部分内容,第一部分的主要内容有文章的研究背景,国内外相关文献综述,文章的主要结构框架和研究方法,最后是创新之处。第二部分首先介绍物流企业的行业特点,随后介绍物流企业财务核算的相关概念、特点以及与财务核算相关的理论基础。第三部分详细提出并分析物流企业在财务核算过程中存在的问题及其成因。第四部分有针对性的提出了物流企业财务核算问题的解决措施,要实行财务核算集中化。第五部分运用河北省邮政速递物流公司财务核算的具体实例来分析并论证本文观点。最后一部分对物流企业财务核算集中化进行了成效分析及展望。
[Abstract]:With the rapid and sustainable development of economy, the logistics industry has been developing rapidly. Whether it is the number of enterprises, the scale of enterprise development or the performance of enterprises, there is a new situation. Opened a new period of gold development. Logistics enterprises, in order to expand their market share and expand their business scope, blindly expand their scale and quantity on the basis of the above level companies, although they increase the number of outlets. The quality of service has improved slightly, and the competitiveness of logistics enterprises has been moderately improved. However, due to the large number of branches of logistics enterprises themselves, which involve a wide range of areas, it is very difficult for a superior company to carry out effective financial management over the following branches. Logistics enterprises gradually exposed a variety of problems, such as too decentralized network, lack of diversity of business types, weak level of risk control, lack of effective use of funds, lack of accuracy of financial information, In view of the above financial problems, logistics enterprises should abandon the original financial accounting model and implement centralized financial management, which will be more conducive to standardizing accounting and accounting problems, reducing operating costs, and optimizing the allocation of enterprise resources. The purpose of this paper is to point out the problems existing in the original financial accounting model of logistics enterprises, to put forward the measures of centralization of financial accounting, to make logistics enterprises develop rapidly and to maintain their own competitive advantage. Based on the original financial accounting, this paper analyzes the problems existing in the financial accounting model and discusses its internal reasons, and puts forward some relevant solutions. And combined with the case of Hebei postal express logistics company to verify the effectiveness of measures. At the same time, on the basis of this, the financial accounting centralization of logistics enterprises is prospected. This paper is divided into six parts. The first part has the research background, the domestic and foreign related literature review, the article main structure frame and the research method, finally is the innovation. The second part first introduces the logistics enterprise profession characteristic, Then introduce the related concepts of financial accounting of logistics enterprises, The third part puts forward and analyzes the problems and causes of logistics enterprises in the process of financial accounting in detail. Part 4th puts forward the financial accounting of logistics enterprises. The solution to the problem, In the 5th part, the author analyzes and proves the viewpoint of this paper by using the concrete examples of the financial accounting of Hebei postal express logistics company. The last part analyzes the effect and prospects of the financial accounting centralization of logistics enterprises.
【学位授予单位】：天津财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F259.23;F253.7

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