本文選題：電氣化局集團(tuán)　切入點(diǎn)：財(cái)務(wù)管理體制　出處：《石家莊鐵道大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：隨著工程施工行業(yè)的快速發(fā)展,工程施工企業(yè)舊的財(cái)務(wù)管理理念和管理體系已不能適應(yīng)經(jīng)濟(jì)發(fā)展的要求,建立新的財(cái)務(wù)管理體制顯得迫在眉睫。而企業(yè)集團(tuán)財(cái)務(wù)管理體制的核心是集團(tuán)內(nèi)部決策權(quán)和控制權(quán)的劃分問題。所以對(duì)于工程施工行業(yè)來說,集團(tuán)母公司對(duì)財(cái)務(wù)管理體制的選擇,即如何劃定母子公司間的財(cái)權(quán)分配,成為了決定企業(yè)集團(tuán)能否持續(xù)發(fā)展的關(guān)鍵問題。中國(guó)鐵建電氣化局集團(tuán)有限公司(以下簡(jiǎn)稱“電氣化局集團(tuán)”)改變了行業(yè)傳統(tǒng)的集權(quán)式的機(jī)構(gòu)設(shè)置,逐步實(shí)行扁平化和集權(quán)式為主適當(dāng)分權(quán)的管理模式,這在工程施工行業(yè)起到了先進(jìn)引領(lǐng)作用。本文深入分析了電氣化局集團(tuán)現(xiàn)行的財(cái)務(wù)管理體制,尤其在資金集中管理、集團(tuán)組織架構(gòu)、財(cái)權(quán)配置和業(yè)績(jī)?cè)u(píng)價(jià)等方面具有比較科學(xué)有效的體系。同時(shí),本文也對(duì)電氣化局集團(tuán)財(cái)務(wù)管理體制中存在的問題,如責(zé)任成本管理體系落實(shí)不到位、財(cái)務(wù)控制制度有待完善、財(cái)務(wù)基礎(chǔ)工作有待進(jìn)一步加強(qiáng)、內(nèi)部審計(jì)職能作用未全面發(fā)揮等進(jìn)行了剖析,分別從財(cái)務(wù)環(huán)境和財(cái)務(wù)主體自身兩方面分析了問題形成的原因,針對(duì)存在的問題及導(dǎo)致問題產(chǎn)生的原因,本文提出了如下優(yōu)化的建議:一是完善責(zé)任成本管理體系,發(fā)揮業(yè)績(jī)考核的導(dǎo)向作用;二是健全財(cái)務(wù)控制制度,推進(jìn)財(cái)務(wù)約束機(jī)制;三是明確劃分財(cái)務(wù)與會(huì)計(jì)職能,加強(qiáng)財(cái)務(wù)人員隊(duì)伍建設(shè);四是注重內(nèi)審工作效果,規(guī)范審計(jì)監(jiān)督機(jī)制。通過以上措施以提升電氣化局集團(tuán)財(cái)務(wù)管理水平和市場(chǎng)競(jìng)爭(zhēng)能力,以此為電氣化局集團(tuán)以及整個(gè)工程施工行業(yè)的財(cái)務(wù)管理體制改革提供依據(jù),在現(xiàn)階段具有非常重要的現(xiàn)實(shí)意義。
[Abstract]:With the rapid development of engineering construction industry, the old financial management concept and management system of engineering construction enterprises can no longer meet the requirements of economic development. It is urgent to establish a new financial management system, and the core of the financial management system of enterprise group is the division of decision-making power and control right within the group. The group parent company's choice of financial management system, that is, how to delimit the distribution of financial power among parent and subsidiary companies, China Railway Construction and electrification Bureau Group Co., Ltd (hereinafter referred to as "electrification Bureau Group") has changed the traditional centralized institutional setup of the industry. Gradually implementing the flat and centralized management mode, which has played an advanced leading role in the engineering construction industry. This paper deeply analyzes the current financial management system of the electrification Bureau Group, especially in the centralized management of funds. The group has a more scientific and effective system in terms of organizational structure, allocation of financial rights and performance evaluation. At the same time, this paper also aims at the problems existing in the financial management system of electrified Bureau, such as the implementation of the responsibility cost management system is not in place. The financial control system needs to be improved, the financial foundation work needs to be further strengthened, and the function of internal audit is not fully brought into play. The causes of the problems are analyzed from the financial environment and the financial subject itself. In view of the existing problems and the causes of the problems, this paper puts forward the following suggestions: first, to perfect the responsibility cost management system and give play to the guiding role of the performance appraisal; second, to improve the financial control system and promote the financial restraint mechanism; Third, clearly dividing the financial and accounting functions, strengthening the construction of the financial staff; fourth, paying attention to the effect of internal audit work and standardizing the audit and supervision mechanism. Through the above measures, to enhance the level of financial management and market competitiveness of the electrified Bureau Group. Therefore, it is of great practical significance to provide the basis for the reform of the financial management system of the electrification Bureau Group and the whole engineering construction industry at the present stage.
【學(xué)位授予單位】：石家莊鐵道大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F406.7;F426.92

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