【摘要】：近十幾年來,隨著經(jīng)濟全球化進(jìn)程的加快,我國企業(yè)規(guī)模不斷擴大,也逐漸融入到了世界經(jīng)濟的大潮之中。企業(yè)要想在激烈的全球化進(jìn)程中長久地生存發(fā)展下去,就需要通過不斷的管理創(chuàng)新和流程優(yōu)化來提高核心競爭力。對于企業(yè)來說,提高企業(yè)財務(wù)管理效率,進(jìn)行財務(wù)流程優(yōu)化,對提高企業(yè)競爭力起著至關(guān)重要的作用。本文將以A公司為研究對象,從流程優(yōu)化理論、價值鏈會計理論、信息化的財務(wù)系統(tǒng)相關(guān)理論基礎(chǔ)出發(fā),采用文獻(xiàn)梳理法、調(diào)查分析法和定性分析定量分析相結(jié)合的研究方法,首先概括性的介紹了該企業(yè)現(xiàn)行的財務(wù)流程,分析了現(xiàn)行的財務(wù)流程在快速發(fā)展的社會環(huán)境下,面對激烈的市場競爭時暴露出的不足和缺陷。其次,通過對這些不足和缺陷進(jìn)行分析,查找出問題產(chǎn)生的原因,結(jié)合企業(yè)在信息化的背景下對現(xiàn)有的財務(wù)流程提出了優(yōu)化方案的設(shè)計,使財務(wù)流程更適合企業(yè)的發(fā)展戰(zhàn)略。然后,將新設(shè)計的財務(wù)流程和企業(yè)價值鏈管理流程結(jié)合起來進(jìn)行分析,從公司管理層、財務(wù)部門以及后臺技術(shù)保障的角度提出如何對優(yōu)化方案進(jìn)行保障措施。文章從流程優(yōu)化的概念出發(fā),并結(jié)合價值鏈會計的理論,探索財務(wù)流程在企業(yè)發(fā)展中的重要作用。對財務(wù)流程進(jìn)行優(yōu)化,擴展財務(wù)管理的內(nèi)容和范圍,提高財務(wù)辦事效率,提升財務(wù)管理水平;通過一系列分析強調(diào)流程優(yōu)化的必要性,站在公司管理層的高度進(jìn)行系統(tǒng)思考和戰(zhàn)略思維,為廣大員工服務(wù),對企業(yè)管理進(jìn)行有意義的變革。通過財務(wù)流程優(yōu)化,帶動其他流程相繼優(yōu)化,實現(xiàn)企業(yè)的價值最大化,實現(xiàn)企業(yè)價值增值,對擴大市場占有率、提升企業(yè)的核心競爭力有著更加深遠(yuǎn)的意義。
[Abstract]:In the past ten years, with the acceleration of economic globalization, the scale of Chinese enterprises has been expanded and gradually integrated into the tide of the world economy. In order to survive and develop in the fierce process of globalization, enterprises need to improve their core competitiveness through continuous management innovation and process optimization. For enterprises, improving the efficiency of financial management and optimizing the financial process plays an important role in improving the competitiveness of enterprises. This article will take A company as the research object, from the flow optimization theory, the value chain accounting theory, the informationization financial system correlation theory foundation, uses the literature combing method, the investigation analysis method and the qualitative analysis quantitative analysis unifies the research method. First of all, it introduces the current financial process of the enterprise, and analyzes the shortcomings and defects of the current financial process in the rapidly developing social environment when facing the fierce market competition. Secondly, through the analysis of these shortcomings and defects, find out the causes of the problem, combined with the enterprise in the context of information technology to put forward the design of the existing financial process optimization, making the financial process more suitable for the enterprise's development strategy. Then, combining the newly designed financial process with the enterprise value chain management process, the paper puts forward how to guarantee the optimization scheme from the perspective of management, finance department and backstage technical support. Based on the concept of process optimization and the theory of value chain accounting, this paper explores the important role of financial process in the development of enterprises. Optimize the financial process, expand the content and scope of financial management, improve the efficiency of financial affairs, improve the level of financial management, emphasize the necessity of process optimization through a series of analysis, Standing at the management level of the company to think systematically and strategically, to serve the staff and to make a meaningful change in the management of the enterprise. By optimizing the financial process, the other processes are optimized one after another, to realize the value maximization of the enterprise, to realize the value increment of the enterprise, to expand the market share and to enhance the core competitiveness of the enterprise has more far-reaching significance.
【學(xué)位授予單位】：上海外國語大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F832.39;F830.42

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