新民煤矿安全系统集成阶段现金流量控制研究

发布时间：2018-05-01 14:32

本文选题：安全系统 + 集成阶段　；参考：《西安建筑科技大学》2014年硕士论文

【摘要】：本文以西安某科技公司新民煤矿安全系统项目的集成阶段为研究对象，重点研究了项目集成阶段现金流量的控制问题，并针对出现的问题进行了对策分析，具有现实意义。通过研究主要得出以下结论：新民煤矿安全系统集成阶段现金流量控制主要围绕某科技公司在新民煤矿安全系统施工的过程中展开。新民煤矿安全系统项目主要涉及有线调度、大屏显示、视频监控、井下网络、光纤环网、瓦斯监测以及人员定位和无线通信系统等。对其相应的内容和报价、现金流量特点进行分析，某科技公司现金流量控制方面主要存在着对现金流管理控制简单，现金流控制体系不健全、现金流量管理责任不明，考核缺失、现金流量管理方法不当，无预警机制以及应收账款回收滞后，周转效率低等问题。分析指出问题的成因在于：规范制度的欠缺，研究成果匮乏而缺少对企业的有效指导，，企业高管的观念落后，企业内部制度零散，执行力不足，缺少控制责任追责机制等。某科技公司可从以下几个方面对现金流量的控制进行改善：现金流量管理，建立某科技公司现金流量控制体系；建立现金流管理的预警机制，强化现金流管理的预算管理；提高企业现金流量的周转效率；提高应收账款的回收效率；明确现金流管理责任，制定现金流管理的相关考核指标体系。
[Abstract]:This paper takes the integration stage of Xinmin Coal Mine Safety system Project of Xi'an Science and Technology Company as the research object, focuses on the cash flow control in the integration phase of the project, and analyzes the countermeasures against the existing problems, which is of practical significance. The main conclusions are as follows: the cash flow control of Xinmin coal mine safety system integration stage mainly revolves around the construction process of a science and technology company in Xinmin coal mine safety system. The safety system project of Xinmin Coal Mine mainly involves cable dispatching, large screen display, video surveillance, underground network, optical fiber ring network, gas monitoring, personnel positioning and wireless communication system. Based on the analysis of the corresponding contents and quotation, the characteristics of cash flow, the cash flow control of a technology company is characterized by simple cash flow management, imperfect cash flow control system and unclear cash flow management responsibility. Such problems as lack of assessment, improper cash flow management, no warning mechanism, and the slow recovery of accounts receivable, low turnover efficiency, and so on. The analysis points out that the causes of the problems lie in: the lack of normative system, the lack of research results and the lack of effective guidance to enterprises, the backward concept of enterprise executives, the scattered internal system of enterprises, the lack of executive power, the lack of accountability mechanism of control responsibility, and so on. A certain technology company can improve the cash flow control from the following aspects: cash flow management, the establishment of a cash flow control system, the establishment of cash flow management early warning mechanism, the strengthening of cash flow management budget management; Improve the turnover efficiency of cash flow; improve the recovery efficiency of accounts receivable; clarify the responsibility of cash flow management; establish the relevant assessment index system of cash flow management.
【学位授予单位】：西安建筑科技大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.21;F406.7

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