如何实现轨道交通装备制造业财务向“管理未来”转变

发布时间：2018-02-22 00:45

本文关键词： 财务战略预算与绩效导向价值链管理风险管控管理未来　出处：《西南交通大学》2012年硕士论文　论文类型：学位论文

【摘要】：在国家的战略规划中,我国政府将高速铁路作为优先发展的战略性新兴产业,高速铁路经过几年的快速发展,“中国目前已成为全世界高铁运营里程最长、在建规模最大的国家”。高铁的迅猛发展,一方面给整个产业带来了巨大的发展机遇,另一方面也给整个行业带来了巨大的管理压力,突出的表现是行业运营的软实力已经远远落后于硬件发展的速度,人员素质、管理理念和管理手段需要进一步提高。为此,国务院和国家高铁的主管部门适当放缓了产业发展步伐,中国高铁由快速发展进入稳步发展的阶段。那么,作为这一新兴产业的其中一环,将如何应对所处环境的变化,以抓住机遇、迎接挑战,通过尽快提升内部“软实力”水平,跟上行业发展速度,实现持续、健康的发展呢? 现阶段,企业财务管理强调财务对企业生产经营活动的服务职能,着眼于“管理现在”,主要通过会计核算及报告为企业经营管理提供必要信息,通过预算管理实现短期经营目标,通过资金管理满足短期流动性需要。在“管理现在”模式下,财务管理缺乏对企业中长期战略尤其是投资决策制定的参与,缺乏对长期财务风险的预测与管控,.忽视财务管理对企业长期价值增长的作用。因此,有必要推动财务管理从“管理现在”到“管理未来”的转变,使财务真正主导企业的融资、投资及分配活动,使财务管理与企业的战略统一起来,实现动态、长期的财务管理,满足企业价值的最大化的管理要求。本文主要结合行业发展形势和企业发展现状,从财务管理职能和角色转变的角度,运用当前先进的管理经济学理论和财务管理方法,对轨道交通装备制造业财务管理从“管理现在”到“管理未来”的转变的内部需要及必要性、职能转变的意义、体现“管理未来”职能的管理举措来进行阐述。本文旨在通过对南车青岛股份公司的财务管理职能转变的研究,帮助企业建立符合公司发展需要的财务管理体系,为公司下一步的成长与发展提供有力的战略性财务支撑。同时,希望通过本文的研究可以为同类企业的财务管理工作提供一定价值的参考。
[Abstract]:In the country's strategic planning, the Chinese government regards high-speed railway as a strategic emerging industry with priority for development. After several years of rapid development, high-speed railway has become the longest operating mileage of high-speed rail in the world. The rapid development of high-speed rail has brought enormous opportunities for the development of the entire industry on the one hand, and enormous management pressure on the other. The outstanding performance is that the soft power of industry operation has lagged far behind the speed of hardware development, and the quality of personnel, management concept and management means need to be further improved. The State Council and national high-speed rail authorities have slowed the pace of the industry, and China's high-speed rail industry has moved from rapid to steady growth. Well, as one of the emerging industries, how will we cope with the changes in the environment in order to seize the opportunities, meet the challenges, and achieve sustainability by raising the level of internal "soft power" as soon as possible to keep up with the development of the industry? What about healthy development? At the present stage, the financial management of enterprises emphasizes the service function of finance to the production and operation activities of enterprises, focusing on "management now", mainly through accounting and reporting to provide necessary information for enterprises' operation and management. In the mode of "management now", the financial management lacks the participation in the medium and long term strategy, especially in the investment decision making of the enterprise, through the budget management to realize the short-term management goal, and to meet the short-term liquidity need through the fund management. Lack of prediction and management of long-term financial risks. Ignore the role of financial management in the long-term growth of enterprise value. Therefore, it is necessary to promote the transformation of financial management from "management present" to "management future". So that finance really dominates the financing, investment and distribution activities of the enterprise, so that the financial management and the strategy of the enterprise can be unified, realize the dynamic and long-term financial management, and meet the management requirements of maximizing the value of the enterprise. This article mainly combines the industry development situation and the enterprise development present situation, from the financial management function and the role transformation angle, uses the current advanced management economics theory and the financial management method, The internal needs and necessity of the transformation from "management present" to "management future" in the financial management of rail transit equipment manufacturing industry, and the significance of the transformation of functions, The purpose of this paper is to help enterprises establish a financial management system that meets the needs of the development of the company through the study of the transformation of the financial management functions of the Southern car Qingdao Stock Company, which embodies the function of "management in the future". At the same time, it is hoped that the research in this paper can provide some valuable reference for the financial management of similar enterprises.
【学位授予单位】：西南交通大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F406.72;F426.47

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