长沙市化工研究所财务管理改革与体系优化研究

发布时间：2019-04-17 13:56

【摘要】：随着国家经济体制改革的推进,我国事业单位逐步面向社会进入市场,其不仅承受着国内同业的竞争,也面临国际市场的挑战,积极推进事业单位的改革已迫在眉睫。财务管理作为事业单位管理工作的核心组成部分,无疑是改革的重点和难点。长期以来,事业单位的财务管理一直存在着诸多问题,如：财务风险意识淡薄、理财观念落后、部门预算约束机制较弱、内控制度不健全,会计核算不规范等。如何在新财政体制下,不断创新财务管理模式,改进财务管理中存在的问题,成为我们首应解决的问题。本文从研究事业单位的特征及其产生、发展与现状入手,论及事业单位分类改革,并对财务管理制度的变化趋势进行阐述；在此基础上,以长沙市化工研究所这一典型的经营性事业单位为样本,立足于理财的视角来探讨事业单位改革这一战略问题,通过对该单位目前财务管理状况进行深入研究,归纳其现有模式中存在财务管理制度不健全、预算管理体系不科学,内控机制不完善的问题,并对问题的成因进行分析,总结得出主要是由于政策体制、人员结构和质量以及外部政策法规和内部制度这几个因素所致。根据这些分析,从财务管理内容、财务管理队伍和财务管理方式,提出了优化长沙市化工研究所管理的思路,并对优化设计内容提出了自己的想法,主要包括完善财务管理制度、建立预算管理体系、建立财务管理内控制度、完善财务分析体系、建立预警体系和建立税务筹划体系。为了衡量优化设计的效果,还对优化后的情况进行了进一步预评估,发现主要财务指标较优化前有很大改观。同时,提出了确保财务管理改革实施的对策和保障措施,以确保改革工作的顺利实施,为经营性事业单位改制后财务管理体系的优化提供借鉴作用。
[Abstract]:With the advancement of the reform of the national economic system, the institutions of our country have gradually entered the market in the face of the society. They not only bear the competition of the domestic counterparts, but also face the challenge of the international market. It is urgent to actively promote the reform of the institutions. Financial management, as a core part of the management of institutions, is undoubtedly the focus and difficulty of the reform. For a long time, there have been many problems in the financial management of institutions, such as the weak awareness of financial risk, the backward concept of financial management, the weak restraint mechanism of departmental budget, the imperfect internal control system, the unstandardized accounting, and so on. How to innovate the financial management mode and improve the financial management under the new financial system is the first problem we should solve. This article starts with the study of the characteristics, development and present situation of institutions, discusses the classification reform of institutions, and expounds the changing trend of financial management system. On this basis, taking Changsha Institute of Chemical Engineering as a typical operating institution as a sample, based on the perspective of financial management, this paper discusses the strategic issue of the reform of public institutions, and through the in-depth study of the current financial management situation of this unit, It sums up the problems of imperfect financial management system, unscientific budget management system and imperfect internal control mechanism in its existing mode, and analyzes the causes of the problems, and concludes that it is mainly due to the policy system. Personnel structure and quality, as well as external policies, regulations and internal systems of these factors. According to these analysis, from the financial management content, the financial management team and the financial management way, put forward the idea of optimizing the management of Changsha Chemical Engineering Institute, and put forward my own idea to optimize the design content. It mainly includes perfecting the financial management system, establishing the budget management system, establishing the financial management internal control system, perfecting the financial analysis system, establishing the early warning system and establishing the tax planning system. In order to measure the effect of the optimized design, a further pre-evaluation of the optimized design is carried out, and it is found that the main financial indexes are much better than those before the optimization. At the same time, it puts forward the countermeasures and safeguard measures to ensure the implementation of the financial management reform, in order to ensure the smooth implementation of the reform work, and to provide reference for the optimization of financial management system after the reform of the operating institutions.
【学位授予单位】：中南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.7;F426.72

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