ZZS邮政公司财务集中核算改进研究

发布时间：2018-01-05 15:30

本文关键词：ZZS邮政公司财务集中核算改进研究　出处：《安徽财经大学》2016年硕士论文　论文类型：学位论文

【摘要】：在当今经济飞速发展、市场竞争愈发激烈的大环境影响下,传统的多层级财务管理模式运作效率越来越难以适应企业的发展,为了弥补此种模式的不足,目前已有很多国有企业相继实行了财务集中核算制度,以实现企业集团化、规模化、精益化管理。2012年国有ZZS邮政公司按照国务院颁布的《邮政体制改革方案》以及上级公司的相关要求进行了体制改革,实行了政企分离、主业辅业分离,企业内部各专业实现了专业化经营,并于当年转变了企业财务管理核算模式,实行市级财务集中核算,2014年又实行省级财务集中核算。转变财务管理核算模式极大的提高了企业资金使用效率,提升了会计信息质量,增强了企业的竞争优势。然而,随着集中核算运作的扩大与加深,逐渐暴露出制度不完善、人员知识匮乏、部门协作不畅、责任划分不清、会计管理职能难以深入等诸多问题,阻碍了集中核算模式的推进,影响了ZZS邮政公司业务发展,亟待进一步改进。本文选题ZZS邮政公司集中核算改进研究,旨在分析ZZS邮政公司财务集中核算运行中存在的主要问题及原因,提出财务集中核算改进合理化建议,为进一步规范ZZS邮政公司财务集中核算做出自己的贡献。本文首先梳理了国内外关于财务核算方面的研究文献以及先进经验资料,积极吸收其有益成份,充实到文章研究中。其次,定义并区分了集中核算与分散核算两种核算模式,分析了组织结构理论、委托代理理论、内部会计控制理论和公共财政理论,研读了有关财务核算的法律法规和规范性文件,厘清研究的相关概念、理论基础和法律依据。然后,考量了ZZS邮政公司财务集中核算运行现状,归拢了财务集中核算运行中存在的主要问题,发掘了存在诸多问题的根本原因,在此基础上,明确了ZZS邮政公司财务集中核算改进的目标、原则和思路,提出了三个方面对策建议,即优化ZZS邮政公司财务集中核算内部控制环境在制度、人员及平台三层次的建设,完善考核评价体系及监督机制,加强预算、审批、报销报账及合同四个重点环节的管控。最后,对本文进行了总结,并展望了ZZS邮政公司财务集中核算未来的努力方向,希望在日后能够继续研究,以便能更加深入的对集团进行财务集中核算的探索,以期望能够发现更加深层次的问题,为整体的系统优化提供帮助。
[Abstract]:In today's rapid economic development, environmental impact of increasingly fierce competition in the market, the financial management mode of the traditional multi-level operation efficiency is more and more difficult to adapt to the development of enterprises, in order to make up the deficiency of this model, many state-owned enterprises have implemented the financial accounting system has been set, with the realization of enterprise groups, large-scale, lean the management of.2012 ZZS company of state-owned postal system reform in accordance with the relevant requirements on the postal service system reform scheme promulgated by the State Council "and the parent company, the separation between government and enterprises, the main auxiliary separation, the enterprise realizes the professional specialization, and then changed the accounting model of enterprise financial management, the implementation of municipal financial centralized accounting. In 2014 the implementation of the provincial financial centralized accounting. Accounting changes in the financial management mode greatly improves the efficiency of the use of corporate funds to enhance the accounting information Information quality, enhance the competitive advantage of the enterprise. However, with the deepening and expansion of the centralized accounting operation, gradually exposed personnel system is not perfect, lack of knowledge, poor collaboration, unclear division of responsibilities, management accounting functions to further problems hindered the accounting pattern set in advance, the impact of business development ZZS Post company, which needs further improvement. This topic ZZS postal company centralized accounting improvement research, aims to analyze the main problems of financial centralized accounting ZZS post operation in the presence of the reasons and put forward reasonable suggestions to improve the centralized accounting system, to further standardize the ZZS postal company financial centralized accounting to make their own contribution. This paper first reviews the domestic and foreign the research literature on financial accounting and the advanced experience, actively absorb the beneficial ingredients, to enrich the research. Secondly, define and differentiate Centralized accounting and accounting dispersion two accounting mode, analyzes the organization structure theory, principal-agent theory, internal accounting control theory and public finance theory, studying the legal laws and regulations and normative documents relating to financial accounting, clarify the research related concepts, theoretical basis and legal basis. Then, considering the operation status of financial centralized accounting ZZS the postal company, gathered in the main problems existed in the operation of financial centralized accounting, to explore the root causes of many problems, on this basis, the ZZS postal company financial centralized accounting improvement objectives, principles and ideas, put forward three countermeasures, namely the optimization of internal accounting control environment in the system of financial centralized postal ZZS the company, construction personnel and the three level platform, perfect evaluation system and supervision mechanism, strengthen the budget approval, reimbursement, reimbursement and combined with the four key links Control. Finally, this paper is summarized, and the future direction of financial centralized accounting ZZS postal company prospect, hope to be able to continue to study in Japan, in order to further explore the financial centralized accounting for the group, to expect to find more deep-seated problems, to provide help for the overall optimization of the system.

【学位授予单位】：安徽财经大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F616.6

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