天东公司工程项目财务风险管控改进研究

发布时间：2018-06-23 04:31

本文选题：项目管理 + 财务风险　；参考：《吉林大学》2014年硕士论文

【摘要】：黑龙江省肇东天东有限公司（简称天东公司）位于黑龙江省肇东市，属于农产品深加工行业的大型骨干企业。在企业快速发展的同时，面对着国家在粮食、税收等宏观调控政策的影响和越来越激烈的市场竞争，天东公司要想保持行业领导者地位，扩大产品的市场份额，公司生产装置的改扩建项目投入就势在必行。在项目管理过程中如何规避和防范工程项目财务风险，以保障项目建设的顺利实施，按期完工及早产生经济效益，实现企业利润最大化。本文将以此为主要内容，展开论述化工企业在工程项目财务风险管控改进的研究。首先，本文结合天东公司在工程项目财务风险管控过程中的实际情况，找出了财务风险管控过程中存在的问题，剖析了导致风险管控失灵的所在原因。分析识别出五个风险点：一是缺乏完善的项目管理制度；二是项目工程设计变更管理力度欠缺；三是项目工程物资管理不到位；四是工程索赔管理存在欠缺；五是工程款项结算控制力度不强。其次，根据识别出的天东公司工程项目财务风险管控的风险点，，制定了风险管控的改进方案，一是建立健全公司项目管理制度：搭建项目组织架构图，配套明确部门及人员职责，建立工程项目投资控制制度；二是项目全过程跟踪管理：工程物资管理环节把好工程物资采购计划、严控物资入出库手续，经济签证管理环节制定严格的审报审批流程及职责分工、明确经济签证管理细则，设计变更管理环节明确设计变更分类、各项设计变更申报审批程序、设计变更费用界定及确认，工程索赔管理环节成立专门索赔管理工作小组、制定索赔业务流程；三是工程款项结付管理：设置工程款项结付比例、制定工程竣工结算的结算款支付流程。最后，举例说明了天东公司在建项目在引用和实施财务风险管控改进方案后，取得的良好成效。同时，阐述了在财务风险管控改进和应用过程中的实施保障措施，一是借助财务风险自查机制：使项目财务风险管控工作做到事前、事中；二是建立制度保障体系：借助项目分析会、专题培训、绩效激励等保障手段；三是管理理念和技术信息的应用。本文的主要目的在于规范和推进天东公司的工程项目财务风险管控工作，提高项目财务风险管控的事前、事中审核力度，规避项目款项支付风险，有效控制工程项目投资额度，提高组织运行效率。也希望通过对天东公司工程项目财务风险管控改进的研究，能够对面临同样管理问题的化工企业起到反思和借鉴的作用。另外，也希望能为其它行业的中大型项目财务风险管控工作提供参考和比对作用，以促成其制定合理的财务风险管理体系。
[Abstract]:Zhaodong Tiandong Co., Ltd. is located in Zhaodong City, Heilongjiang Province. With the rapid development of enterprises, and in the face of the influence of the state's macro-control policies such as grain, taxation, and more fierce market competition, Tiandong Company wants to maintain its position as an industry leader and expand its market share of its products. It is imperative to invest in the reconstruction and extension project of the company's production plant. In the process of project management, how to avoid and prevent the financial risk of engineering project, so as to ensure the smooth implementation of the project construction, to produce economic benefits as early as possible, and to maximize the profit of the enterprise. This paper will discuss the improvement of financial risk management in engineering projects. First of all, combining the actual situation of Tiandong Company in the process of project financial risk control, this paper finds out the problems in the process of financial risk management and management, and analyzes the reasons leading to the failure of risk control. The analysis identifies five risk points: one is the lack of perfect project management system, the other is the lack of management of project engineering design change, the third is the lack of project engineering material management, the fourth is the lack of project claim management; Fifth, the project funds settlement control is not strong. Secondly, according to the identified risk points of financial risk control of engineering project in Tiandong Company, the improvement scheme of risk control is formulated. The first is to establish and improve the project management system of the company. Complete set of clear departments and personnel responsibilities, establish a project investment control system; second, the whole process of project tracking management: engineering material management links to a good project materials procurement plan, strict control of materials into and out of the warehouse procedures, The economic visa management link formulates the strict examination and approval process and the division of duties and responsibilities, clarifies the detailed rules of economic visa management, the design change management link defines the classification of the design changes, and the procedures for declaring and approving the design changes, Design change cost definition and confirmation, project claim management link set up a special claims management working group to formulate the claim business process; third, project payment management: set up project payment ratio, Work out the process of settlement payment for the completion of the project. Finally, an example is given to illustrate the good results of the project under construction in Tiandong Company after the introduction and implementation of the financial risk management improvement program. At the same time, this paper expounds the implementation of safeguards in the process of improvement and application of financial risk control. One is to make use of the self-checking mechanism of financial risk: to make the project financial risk management and control work in advance, in the matter; The second is to establish a system of guarantee: with the help of project analysis meeting, special training, performance incentive and other means, the third is the application of management ideas and technical information. The main purpose of this paper is to standardize and promote the financial risk control of the engineering project of Tiandong Company, to improve the prior examination and verification of the project financial risk control, to avoid the risk of payment of the project funds, and to effectively control the investment quota of the project. Improve the operational efficiency of the organization. It is also hoped that the research on the improvement of the financial risk management of the project of Tiandong Company can reflect on and draw lessons from the chemical enterprises facing the same management problems. In addition, it is hoped that it can provide reference and comparison for the financial risk management of medium and large projects in other industries, so as to facilitate the establishment of a reasonable financial risk management system.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：TU723;F285

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