本文選題：軍工科研院所 + 精益財(cái)務(wù)管理��； 參考：《首都經(jīng)濟(jì)貿(mào)易大學(xué)》2017年碩士論文

【摘要】：目前,精益思想的理念在各個(gè)領(lǐng)域都得到普遍應(yīng)用。2013年,國(guó)資委要求央企實(shí)施精益財(cái)務(wù)管理,提出“大力實(shí)施精益財(cái)務(wù),著力提升經(jīng)濟(jì)收益”。近年來(lái),軍工科研院所面臨的競(jìng)爭(zhēng)形勢(shì)空前激烈,只有轉(zhuǎn)型升級(jí)才能長(zhǎng)久發(fā)展。但受傳統(tǒng)經(jīng)營(yíng)模式的影響,當(dāng)前的財(cái)務(wù)管理模式不符合軍工科研院所轉(zhuǎn)型升級(jí)的要求,不能支持其長(zhǎng)久發(fā)展。當(dāng)前軍工科研院所財(cái)務(wù)管理的弊端主要是不能與科研生產(chǎn)充分融合,造成其難以滿足科研生產(chǎn)發(fā)展的需要,不能符合轉(zhuǎn)型升級(jí)的要求,因此,本文主要是以現(xiàn)有的精益財(cái)務(wù)管理理論為基礎(chǔ),結(jié)合軍工科研院所面臨的形勢(shì),綜合運(yùn)用管理學(xué)、會(huì)計(jì)學(xué)、財(cái)務(wù)管理等理論,對(duì)能夠推進(jìn)業(yè)財(cái)融合且適用于科研院所的全面預(yù)算管理、目標(biāo)成本管理、邊際貢獻(xiàn)管理進(jìn)行研究,構(gòu)建軍工科研院所的精益財(cái)務(wù)管理方案,以解決當(dāng)前存在的問(wèn)題,助力其成功轉(zhuǎn)型升級(jí)。同時(shí),希望通過(guò)該研究對(duì)現(xiàn)有的精益財(cái)務(wù)管理理論進(jìn)行補(bǔ)充和完善。本文將業(yè)財(cái)融合作為實(shí)現(xiàn)精益財(cái)務(wù)管理的基本路徑,從全面預(yù)算管理、目標(biāo)成本管理、邊際貢獻(xiàn)管理三方面推進(jìn)業(yè)財(cái)融合,構(gòu)建精益財(cái)務(wù)管理方案,并將設(shè)計(jì)的精益財(cái)務(wù)管理方案在軍工科研院所中進(jìn)行應(yīng)用,以對(duì)其合理性、可操作性和有效性進(jìn)行詮釋。本文的研究是偏向?qū)崉?wù)的研究,以具體企業(yè)軍工科研院所的財(cái)務(wù)管理為具體研究對(duì)象,對(duì)于軍工科研院所的精益財(cái)務(wù)管理建設(shè)具有一般性指導(dǎo)意義。
[Abstract]:At present, the concept of lean thought has been widely used in all fields. In 2013, SASAC requested the central enterprises to implement lean financial management, and put forward "vigorously implement lean finance, focus on promoting economic benefits". In recent years, military research institutes are facing an unprecedented competitive situation, only transformation and upgrading can develop for a long time. However, under the influence of the traditional management mode, the current financial management model does not meet the requirements of the transformation and upgrading of military research institutes, and can not support its long-term development. The main drawback of the current financial management of military scientific research institutes is that they can not be fully integrated with scientific research and production, which makes it difficult to meet the needs of scientific research and production development and cannot meet the requirements of transformation and upgrading. This paper is mainly based on the existing lean financial management theory, combined with the situation that military research institutes are facing, and comprehensively applies the theories of management, accounting, financial management, etc. This paper studies the comprehensive budget management, target cost management and marginal contribution management, which can promote the integration of industry and finance and is suitable for scientific research institutes, and constructs the lean financial management scheme of military research institutes to solve the existing problems. Help its successful transformation and upgrading. At the same time, I hope to supplement and perfect the existing lean financial management theory through this research. In this paper, the integration of industry finance is regarded as the basic way to realize lean financial management, and the scheme of lean financial management is constructed from three aspects: total budget management, target cost management and marginal contribution management. The design of lean financial management scheme is applied in military research institutes to explain its rationality, maneuverability and effectiveness. The research of this paper is biased towards the practical research, taking the financial management of the military industry research institute as the specific research object, which has general guiding significance for the lean financial management construction of the military industry scientific research institute.
【學(xué)位授予單位】：首都經(jīng)濟(jì)貿(mào)易大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F426.48;F406.7

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