本文選題：施工企業(yè) + 財務(wù)集中核算��； 參考：《安徽財經(jīng)大學(xué)》2014年碩士論文

【摘要】：改革開放以來,我國建筑業(yè)發(fā)展迅速,取得了輝煌成就。當前,建筑業(yè)不僅作為國民經(jīng)濟的重要支柱產(chǎn)業(yè),而且與整個國家經(jīng)濟發(fā)展和人民生活改善關(guān)系密切。據(jù)統(tǒng)計,我國建筑市場規(guī)模從20世紀80年代中期開始擴張,總產(chǎn)值從1985年的675.10億元增加到2011年的7.59萬億元,增長多達110多倍；增加值由1980年的195.5億元增加到2011年的22,333億元。尤其從2002年以來,我國建筑業(yè)對國民經(jīng)濟的貢獻率始終保持在5%以上,而作為建筑業(yè)的重要組成部分,施工企業(yè)在促進行業(yè)發(fā)展方面已作出了重要貢獻,其持續(xù)發(fā)展將決定著建筑業(yè)未來前景。 然而,由于施工企業(yè)自身生產(chǎn)經(jīng)營活動的獨特性,在財務(wù)核算方面不僅與其他類型的企業(yè)存在差異,而且還存在諸多問題,如財會人員隊伍素質(zhì)不高、會計原始記錄不夠細致、財務(wù)核算工作不夠及時、財務(wù)核算資料不夠準確、建造合同會計準則貫徹不力,以及施工企業(yè)集團的內(nèi)部機制不健全等,將直接影響到施工企業(yè)健康發(fā)展。同時,由于世界500強企業(yè)超過80%已經(jīng)實施財務(wù)集中核算模式。就我國而言,施工企業(yè)正處在快速發(fā)展時期,實施財務(wù)集中核算勢在必行,也是企業(yè)做大做強的必由之路。 本論文研究運用調(diào)查研究法和案例分析方法,旨在探討施工企業(yè)如何實施財務(wù)集中核算模式。為了實現(xiàn)研究目標,本課題從五個方面展開了研究：首先,著重分析企業(yè)實施財務(wù)集中核算的理論基礎(chǔ),包括內(nèi)部控制人理論、委托代理理論、集權(quán)理論、分權(quán)理論和權(quán)變理論,提出了企業(yè)實施財務(wù)集中核算的模式和應(yīng)堅持的控制策略,界定了企業(yè)集團、財務(wù)集中核算等相關(guān)術(shù)語；其次,在界定了施工企業(yè)內(nèi)涵的基礎(chǔ)上,分析該類企業(yè)生產(chǎn)經(jīng)營的特征和財務(wù)核算的現(xiàn)狀,提出了其當前財務(wù)核算中存在的問題,并由此指出施工企業(yè)實施財務(wù)集中核算的必要性,在結(jié)合我國當前經(jīng)濟環(huán)境和施工企業(yè)發(fā)展現(xiàn)狀的基礎(chǔ)上,對施工企業(yè)實施財務(wù)集中核算的可行性從五個方面展開了分析,提出了施工企業(yè)財務(wù)集中核算的框架構(gòu)建和實施方案；第三,根據(jù)施工企業(yè)財務(wù)集中核算實施的目標與原則,設(shè)計了施工企業(yè)財務(wù)集中核算的實施流程,并強調(diào)施工企業(yè)實施財務(wù)集中核算的五條保障措施；第四,以安徽建工集團有限公司財務(wù)集中核算為案例,介紹了安徽建工集團有限公司的基本情況和財務(wù)集中核算的現(xiàn)狀,并對該公司財務(wù)集中核算的思路與模式進行闡述,由此總結(jié)了安徽建工集團有限公司財務(wù)集中核算的經(jīng)驗借鑒之處。最后,總結(jié)出財務(wù)集中核算對施工企業(yè)提升企業(yè)管控能力、提升核心競爭力具有重要作用和施工企業(yè)財務(wù)集中核算模式選擇具有靈活性兩點結(jié)論,并指出了研究的局限性,對未來進行了展望。
[Abstract]:Since the reform and opening up, China's construction industry has developed rapidly and made brilliant achievements. At present, the construction industry is not only an important pillar industry of the national economy, but also closely related to the economic development of the whole country and the improvement of the people's living standards. According to statistics, the scale of China's construction market began to expand from the middle of 1980s, the total output value increased from 67.51 billion yuan in 1985 to 7.59 trillion yuan in 2011, the increase was more than 110-fold, and the added value increased from 19.55 billion yuan in 1980 to 2.2333 trillion yuan in 2011. Especially since 2002, the contribution rate of the construction industry to the national economy has been kept above 5%, and as an important part of the construction industry, the construction enterprises have made important contributions in promoting the development of the industry. Its sustainable development will determine the future prospects of the construction industry. However, due to the uniqueness of the construction enterprises' own production and management activities, there are not only differences between the financial accounting and other types of enterprises, but also many problems, such as the poor quality of the financial and accounting personnel, the lack of detailed original accounting records, The financial accounting work is not timely, the financial accounting data is not accurate enough, the construction contract accounting standard is not carried out well, and the internal mechanism of the construction enterprise group is not perfect, which will directly affect the healthy development of the construction enterprise. At the same time, more than 80% of the world's top 500 enterprises have implemented a centralized financial accounting model. As far as our country is concerned, construction enterprises are in the period of rapid development, so it is imperative to implement centralized financial accounting, and it is also the only way for enterprises to become bigger and stronger. The purpose of this paper is to probe into how to implement the financial centralized accounting model in construction enterprises by using the method of investigation and case analysis. In order to realize the research goal, this thesis has carried out the research from five aspects: firstly, the theoretical foundation of the financial centralized accounting of enterprises is analyzed emphatically, including the theory of internal controller, the theory of principal-agent, the theory of centralization. Based on the theory of decentralization and contingency, this paper puts forward the mode of implementing centralized financial accounting and the control strategy that should be adhered to, defines the related terms such as enterprise group, financial centralized accounting, etc. Secondly, it defines the connotation of construction enterprise. This paper analyzes the characteristics of production and operation and the present situation of financial accounting in this kind of enterprises, puts forward the problems existing in its current financial accounting, and points out the necessity of implementing centralized financial accounting in construction enterprises. Based on the current economic environment and the present situation of construction enterprises in China, the feasibility of financial centralized accounting for construction enterprises is analyzed from five aspects, and the frame construction and implementation scheme of financial centralized accounting for construction enterprises are put forward. Third, according to the objectives and principles of the implementation of centralized financial accounting of construction enterprises, the implementation process of financial centralized accounting of construction enterprises is designed, and five safeguards for the implementation of centralized financial accounting of construction enterprises are emphasized. Taking Anhui Construction Engineering Group Co., Ltd as an example, this paper introduces the basic situation of Anhui Construction Engineering Group Co., Ltd and the present situation of financial centralized accounting, and expounds the train of thought and mode of financial centralized accounting of Anhui Construction Engineering Group Co., Ltd. From this summarized Anhui Construction Engineering Group Co., Ltd. financial centralized accounting experience. Finally, it concludes that centralized financial accounting plays an important role in enhancing the management and control ability of construction enterprises and enhancing core competitiveness, and that the choice of financial centralized accounting mode of construction enterprises has two conclusions, and points out the limitations of the research. The future is forecasted.
【學(xué)位授予單位】：安徽財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F426.92;F406.7

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