DF演艺公司转企改制后财务管理存在的问题及对策研究

发布时间：2018-04-04 22:19

本文选题：国有演艺企业　切入点：转企改制　出处：《贵州财经大学》2017年硕士论文

【摘要】：长期以来,我国国有演艺单位大多以事业单位的组织形式存在,从事着歌舞剧目创作、表演、推广业务,丰富人民文化生活,履行中外优秀文化传播、舆论导向等特定社会职能。事业单位的特殊性质虽然为国有演艺单位更好履行其既定职能在制度上提供了良好保障,但同时不可避免地在一定程度上造成了国有演艺单位资源配置效率的低下,随着我国经济社会的飞速发展,原来那种事业单位的组织形式已无法适应新的历史时期的需要。近年来我国各级政府都在大力推进事业单位的分类改革,国有演艺单位的转企改制成为本次改革的主要内容之一。本论文以现代企业财务管理相关理论为基础,深入探讨如何优化转企改制后的国有演艺企业适用的财务管理体系。本论文在分析转企改制后的DF演艺公司财务管理方面存在问题的基础上,运用现代企业财务管理相关理论,从合理选定财务管理目标、优化资源配置以及如何完善财务管理机制、提高财务管理水平等角度,初步提出了转企改制后的DF演艺公司财务管理体系再构建的方法和策略,为我国国有演艺企业构建独特的财务管理体系探索出一种较为崭新的视角和理论依据。全文共分五章,第一章绪论;第二章是转企改制国有演艺企业财务管理的相关理论分析,是后文进行案例分析的基础;第三章是文章的主体部分,对DF演艺公司转企改制后财务管理的现状及问题做了介绍,并进行了原因分析;第四章针对第三章提出的问题,提出了优化DF演艺公司财务管理的具体对策和措施;第五章是结论。本论文针对DF演艺公司转企改制后财务管理存在的主要问题进行研究,逐项分析案例公司转企改制后在财务管理活动中存在的诸多问题,并在此基础上提出相应的优化措施,以期帮助国有演艺企业构建自己独特的财务管理体系,促使其合理配置资源,防范财务风险,提高企业经济运行质量和效益,同时为同类企业财务管理活动提供具有某些参考价值的借鉴,本论文具有一定的理论和实践意义。但由于受本文作者学识水平限制,研究时间较为仓促,以及所掌握资料有限,本文的研究还存在很多不足,例如理论深度不够、研究对象也不够全面。
[Abstract]:For a long time, most of the state-owned performing arts units in our country have existed in the form of public institutions, engaged in the creation, performance and promotion of song and dance dramas, enriched the cultural life of the people, and carried out the excellent cultural dissemination at home and abroad.Public opinion guidance and other specific social functions.Although the special nature of public institutions provides a good guarantee for the state-owned performing arts units to better perform their established functions, but at the same time, it inevitably leads to the low efficiency of resource allocation of state-owned performing arts units to a certain extent.With the rapid development of our country's economy and society, the organizational form of the institution has been unable to meet the needs of the new historical period.In recent years, governments at all levels in our country are vigorously promoting the classification reform of public institutions, and the transformation of state-owned performing arts units into enterprises has become one of the main contents of this reform.Based on the theory of financial management of modern enterprises, this paper probes into how to optimize the suitable financial management system of state-owned performing enterprises after transforming enterprises into enterprises.Based on the analysis of the problems in the financial management of DF Performing Arts Company after the transformation of enterprises, this paper applies the relevant theories of modern enterprise financial management to select the financial management objectives reasonably.From the perspective of optimizing the allocation of resources and how to improve the financial management mechanism and improve the level of financial management, this paper preliminarily puts forward the methods and strategies of reconstructing the financial management system of DF Performing Arts Company after the transformation from enterprises to enterprises.This paper explores a new angle of view and theoretical basis for the construction of a unique financial management system for the state-owned performing enterprises in China.The full text is divided into five chapters, the first chapter is the introduction; the second chapter is the theoretical analysis of the financial management of the state-owned performing arts enterprises, which is the basis of the case study; the third chapter is the main part of the article.This paper introduces the present situation and problems of the financial management of DF Performing Arts Company after the transformation from enterprise to enterprise, and analyzes the reasons, the fourth chapter puts forward the concrete countermeasures and measures to optimize the financial management of DF Performing Arts Company in view of the problems raised in the third chapter.Chapter five is the conclusion.In this paper, the main problems of financial management after the transformation of DF performing arts company into enterprises are studied, and the problems existing in the financial management activities after the transformation of enterprises are analyzed one by one, and on this basis, the corresponding optimization measures are put forward.In order to help state-owned performing enterprises to build their own unique financial management system, to promote their rational allocation of resources, prevent financial risks, improve the quality and efficiency of the economic operation of enterprises,At the same time, this paper has some theoretical and practical significance to provide some reference for the financial management activities of similar enterprises.However, due to the limitation of the author's knowledge, the research time is short, and the data is limited, there are still many deficiencies in this study, such as the theoretical depth is not enough, and the research object is not comprehensive enough.
【学位授予单位】：贵州财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：J124;F275

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