云南YXD民营企业财务管理规范化研究

发布时间：2018-05-19 15:19

本文选题：云南 + YXD民营企业　；参考：《云南大学》2014年硕士论文

【摘要】：自1978年实行改革开放以来,我国的总体经济发生了前所未有的发展,取得了举世瞩目的增长。随着改革开放的春风吹起,我国的民营企业队伍也在这时候开始壮大发展起来,这一壮大也同时推动着我国经济的稳步发展。据上海正式公布的《2014年中国民营企业发展指数》橙皮书的研究结果显示,我国所有登记在册的企业中,民营企业占到90%以上。而民营企业正是依靠着这90%的份额解决了70%以上的就业问题,同时创造了50%以上的GDP,出该企业口总量也占据了60%以上的可喜成绩,从而带来了良好的经济效应和社会效应。但同时令我们担忧的是,我国的民营企业存活率普遍较低,总体存活寿命在7年左右,民营企业整体总发展指数得分不高,各种财务规范化现状和问题较多。本文以云南YXD民营企业为例,首先简要介绍云南YXD民营企业的基本情况,分析云南YXD民营企业目前的财务管理状况,指出云南YXD民营企业财务管理中存在的几个问题,即组织机构和职能划分不规范、财务制度建立不完善、预算体系不健全、财务人员素质较低等现象,然后分析存在问题的原因,主要原因即为家族式管理模式、缺乏财务管理观念、财务控制制度和监督制度不完善、财务人员素质低下,风险管理意识淡薄、欠缺科学规范的财务管理理念,然后根据云南YXD民营企业存在的财务管理现状、问题和原因的分析提出使得云南YXD民营企业财务管理规范化的具体做法和保障措施。
[Abstract]:Since the implementation of reform and opening up in 1978, China's overall economy has witnessed unprecedented development and achieved remarkable growth. With the spring wind of reform and opening up, the private enterprises in our country also began to expand and develop at this time, which also promoted the steady development of our economy at the same time. According to the results of the orange peel book published in Shanghai in 2014, private enterprises account for more than 90% of all the registered enterprises in China. The private enterprises depend on the 90% share to solve the employment problem of more than 70%, at the same time created more than 50% of GDPs, the total amount of the enterprise has also occupied more than 60% gratifying achievement, thus has brought the good economic effect and the social effect. But what worries us at the same time is that the survival rate of private enterprises in our country is generally low, the overall survival life is about 7 years, the score of total development index of private enterprises is not high, and the current situation and problems of financial standardization are many. Taking Yunnan YXD private enterprises as an example, this paper briefly introduces the basic situation of Yunnan YXD private enterprises, analyzes the current financial management situation of Yunnan YXD private enterprises, and points out several problems existing in Yunnan YXD private enterprises' financial management. That is, the division of organization and functions is not standardized, the establishment of financial system is not perfect, the budget system is not perfect, the quality of financial personnel is low and so on, and then analyzes the causes of the problems, that is, the main reason is the family management model. Lack of concept of financial management, imperfect financial control system and supervision system, low quality of financial personnel, weak awareness of risk management, lack of scientific and standardized financial management concept, and then according to the current situation of financial management in Yunnan YXD private enterprises. The analysis of the problems and reasons makes the YXD private enterprises in Yunnan Province financial management standardization specific practices and safeguards.
【学位授予单位】：云南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.7;F426.61

【参考文献】