M研究院財務管理信息化應用研究
發(fā)布時間：2018-11-10 09:17
【摘要】：2011年國務院國有資產監(jiān)督管理委員會下發(fā)了《關于加強中央企業(yè)財務信息化工作的通知》,要求中央企業(yè)利用信息技術建立規(guī)范、高效、穩(wěn)健的財務管理體系,提升財務管理水平。正是在這樣的背景下,中央企業(yè)加快了企業(yè)財務管理信息化的建設步伐,投入了大量的人力、物力、財力開展此項工作。但企業(yè)財務管理信息化建設是一項復雜的系統(tǒng)工程,貫穿企業(yè)經營管理各個方面和環(huán)節(jié),需要對企業(yè)的制度體系、管理框架、業(yè)務流程等進行梳理與優(yōu)化,涉及范圍廣,工作任務重。本文采用案例分析的方法,對企業(yè)財務信息化建設的背景和意義進行闡述,介紹了財務管理信息化建設在國內外的發(fā)展歷程。同時以中央企業(yè)M研究院為例,介紹了M研究院財務管理信息化建設的總體規(guī)劃、系統(tǒng)架構、業(yè)務關系、核心思想。并對M研究院財務管理信息化方案進行了深入分析,即從實施方案、價值分析兩方面對M研究院財務管理信息化建設的八個業(yè)務系統(tǒng)(主要是集中核算系統(tǒng)、網上報銷系統(tǒng)、全面預算系統(tǒng)、合同管理系統(tǒng)、資產管理系統(tǒng)、物資管理系統(tǒng)、成本價格管理系統(tǒng)、決策支持系統(tǒng))進行了詳盡的介紹和分析。M研究院財務管理信息化建設過程并非順利,本文主要從五個方面分析了M研究院財務管理信息化建設過程中存在的問題：1、管理人員對財務管理信息化建設的意義認識不足2、在會計信息化規(guī)劃上存在問題3、存在重建輕聯(lián)、重投輕用、重有輕管等問題4、由于培訓和宣傳不到位,導致財務信息化使用受到排斥5、責權不明晰導致維護管理出現(xiàn)真空等問題。并從五個方面分別闡述了相應的解決對策：1、財務管理信息化建設需要管理觀念徹底更新2、財務管理信息化建設需要重組業(yè)務流程3、需要持續(xù)優(yōu)化財務管理信息化建設4、培訓和行政手段雙管齊下,保證財務信息化系統(tǒng)與業(yè)務系統(tǒng)結合后的接受度和使用5、完善維護管理機制,對準備進行財務信息化建設的其他企業(yè)具有借鑒意義。
[Abstract]:In 2011, the State-owned assets Supervision and Administration Commission of the State Council issued a Circular on strengthening the Financial Informatization of Central Enterprises, which required central enterprises to use information technology to establish a standardized, efficient and sound financial management system. Improve the level of financial management. It is under this background that the central enterprises quicken the construction of enterprise financial management information and invest a lot of manpower, material resources and financial resources to carry out this work. However, the information construction of enterprise financial management is a complex system engineering, which runs through all aspects and links of enterprise management. It needs to comb and optimize the system, management framework and business process of the enterprise, which involves a wide range. The task is heavy. This paper introduces the background and significance of enterprise financial information construction by case analysis, and introduces the development course of financial management information construction at home and abroad. At the same time, taking the M Research Institute of China Central Enterprise as an example, this paper introduces the overall planning, system structure, business relationship and core ideas of the financial management information construction of the M Research Institute. This paper also makes a deep analysis of the financial management informatization scheme of M research institute, that is, eight business systems (mainly centralized accounting system, online reimbursement system) for M research institute financial management informatization construction from two aspects of implementation scheme and value analysis. The comprehensive budget system, contract management system, asset management system, material management system, cost and price management system, decision support system) are introduced and analyzed in detail. This paper mainly analyzes the problems existing in the process of financial management informatization construction in M Research Institute from five aspects: 1, the meaning of financial management informatization construction is less than 2, and there are problems in accounting informatization planning. There are problems such as reconstructing light association, heavy investment and light use, heavy management and so on. 4. Due to lack of training and propaganda, financial information use is excluded 5. The lack of clear responsibility and power leads to the vacuum of maintenance and management. And from five aspects respectively elaborated the corresponding solution countermeasure: 1, the financial management information construction needs to completely renew the management idea 2, the financial management information construction needs to reorganize the business process 3, It is necessary to continuously optimize the construction of financial management information. 4. Training and administrative means should be combined to ensure the acceptance and use of the financial information system combined with the business system, and to improve the maintenance and management mechanism. For the preparation of financial information construction of other enterprises have reference significance.
【學位授予單位】：財政部財政科學研究所
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F810.6
本文編號：2322023
[Abstract]:In 2011, the State-owned assets Supervision and Administration Commission of the State Council issued a Circular on strengthening the Financial Informatization of Central Enterprises, which required central enterprises to use information technology to establish a standardized, efficient and sound financial management system. Improve the level of financial management. It is under this background that the central enterprises quicken the construction of enterprise financial management information and invest a lot of manpower, material resources and financial resources to carry out this work. However, the information construction of enterprise financial management is a complex system engineering, which runs through all aspects and links of enterprise management. It needs to comb and optimize the system, management framework and business process of the enterprise, which involves a wide range. The task is heavy. This paper introduces the background and significance of enterprise financial information construction by case analysis, and introduces the development course of financial management information construction at home and abroad. At the same time, taking the M Research Institute of China Central Enterprise as an example, this paper introduces the overall planning, system structure, business relationship and core ideas of the financial management information construction of the M Research Institute. This paper also makes a deep analysis of the financial management informatization scheme of M research institute, that is, eight business systems (mainly centralized accounting system, online reimbursement system) for M research institute financial management informatization construction from two aspects of implementation scheme and value analysis. The comprehensive budget system, contract management system, asset management system, material management system, cost and price management system, decision support system) are introduced and analyzed in detail. This paper mainly analyzes the problems existing in the process of financial management informatization construction in M Research Institute from five aspects: 1, the meaning of financial management informatization construction is less than 2, and there are problems in accounting informatization planning. There are problems such as reconstructing light association, heavy investment and light use, heavy management and so on. 4. Due to lack of training and propaganda, financial information use is excluded 5. The lack of clear responsibility and power leads to the vacuum of maintenance and management. And from five aspects respectively elaborated the corresponding solution countermeasure: 1, the financial management information construction needs to completely renew the management idea 2, the financial management information construction needs to reorganize the business process 3, It is necessary to continuously optimize the construction of financial management information. 4. Training and administrative means should be combined to ensure the acceptance and use of the financial information system combined with the business system, and to improve the maintenance and management mechanism. For the preparation of financial information construction of other enterprises have reference significance.
【學位授予單位】：財政部財政科學研究所
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F810.6
【參考文獻】
相關期刊論文 前1條
1 李小平;;煤炭企業(yè)財務信息化建設中存在的問題及對策[J];會計之友;2011年24期
，本文編號：2322023
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