本文選題：自來(lái)水 + 財(cái)務(wù)管理　； 參考：《昆明理工大學(xué)》2014年碩士論文

【摘要】：人民群眾賴(lài)以生存的必不可少的一項(xiàng)產(chǎn)品就是自來(lái)水,自來(lái)水在人們的生活中占有舉足輕重的地位,人們的生活已經(jīng)離不開(kāi)自來(lái)水。古語(yǔ)云：人的生命離不開(kāi)水。在經(jīng)濟(jì)快速發(fā)展,人類(lèi)日益進(jìn)步的今天,我們應(yīng)該說(shuō)：人的生活離不開(kāi)自來(lái)水,不僅是在城市中,農(nóng)村家家戶(hù)戶(hù)都在用自來(lái)水。在偏遠(yuǎn)的西部地區(qū),即使道路的不通,經(jīng)濟(jì)的落后,在國(guó)家大力發(fā)展西部地區(qū)政策的推動(dòng)下,人們也用上了自來(lái)水,自來(lái)水的干凈、快捷讓人們信賴(lài),人們已經(jīng)離不來(lái)自來(lái)水。 自來(lái)水在人們的生活中占據(jù)重要位置,對(duì)于自來(lái)水公司來(lái)說(shuō),經(jīng)營(yíng)好公司也隨之變的尤為重要,自來(lái)水公司的主要工作是對(duì)公司水廠的新建、擴(kuò)建,所管轄的自來(lái)水管線(xiàn)的維修和建設(shè),也負(fù)責(zé)對(duì)自來(lái)水進(jìn)行收費(fèi)。自來(lái)水公司的經(jīng)營(yíng)好壞,能否持續(xù)、健康發(fā)展直接關(guān)系到廣大人民的利益。目前來(lái)看,自來(lái)水公司普遍存在的問(wèn)題就是公司內(nèi)部財(cái)務(wù)管理問(wèn)題,此問(wèn)題已經(jīng)嚴(yán)重制約自來(lái)水公司的發(fā)展。同時(shí)老百姓的維權(quán)意識(shí)日益加強(qiáng),絕大部分自來(lái)水價(jià)格的調(diào)整是通過(guò)聽(tīng)證會(huì)解決,而聽(tīng)證會(huì)的基礎(chǔ)就是對(duì)自來(lái)水成本的監(jiān)審,任何一項(xiàng)不規(guī)范的成本均不得在價(jià)格中體現(xiàn)；并且從2011年起,全國(guó)有8個(gè)省會(huì)城市開(kāi)始對(duì)自來(lái)水公司的成本制定標(biāo)準(zhǔn),超出標(biāo)準(zhǔn)成本的部分不予調(diào)價(jià),且作為管理不到位的例子予以公示,這樣對(duì)自來(lái)水公司而言,無(wú)疑更要在財(cái)務(wù)管理方面投入較大的精力,幫助自來(lái)水公司根治這一管理頑疾,保護(hù)廣大人民利益的同時(shí),更為保證國(guó)有資產(chǎn)保值增殖奠定基礎(chǔ)。 通過(guò)對(duì)財(cái)務(wù)管理的理論及相關(guān)狀況進(jìn)行了分析和研究,在充分了解了A自來(lái)水公司的具體情況以后；找出A自來(lái)水公司財(cái)務(wù)管理中所存在的問(wèn)題,對(duì)提出的問(wèn)題進(jìn)行了分析。在充分利用相關(guān)理論知識(shí)的同時(shí),對(duì)A自來(lái)水公司的財(cái)務(wù)管理信息一體化方面進(jìn)行優(yōu)化和加強(qiáng)制度管理。希望能夠解決A自來(lái)水公司的財(cái)務(wù)管理問(wèn)題,同時(shí)希望對(duì)同類(lèi)型的其他自來(lái)水公司以借鑒意義。 第一章：緒論。對(duì)于研究自來(lái)水公司財(cái)務(wù)問(wèn)題的背景與意義及財(cái)務(wù)管理的國(guó)內(nèi)外研究現(xiàn)狀進(jìn)行簡(jiǎn)單的介紹。 第二章：企業(yè)財(cái)務(wù)管理建設(shè)的理論及原則。介紹了財(cái)務(wù)管理建設(shè)的目標(biāo)、財(cái)務(wù)管理建設(shè)的原則、財(cái)務(wù)管理建設(shè)的內(nèi)容、財(cái)務(wù)管理建設(shè)的理論依據(jù),為下文的進(jìn)行奠定了基礎(chǔ)。 第三章：案例的基本情況。對(duì)A自來(lái)水公司的背景：主要包含公司的基本情況、經(jīng)濟(jì)狀況以及公司的財(cái)務(wù)管理組織結(jié)構(gòu)的具體演變情況進(jìn)行一系列的介紹。從而為下文分析A自來(lái)水公司財(cái)務(wù)管理狀況的問(wèn)題打下基礎(chǔ)。 第四章：對(duì)于A自來(lái)水公司的財(cái)務(wù)管理體系進(jìn)行了比較深入的剖析,具體是從財(cái)務(wù)職能、財(cái)務(wù)預(yù)算、運(yùn)營(yíng)資金的管理、財(cái)務(wù)信息管理4大方面來(lái)進(jìn)行。分析了A自來(lái)水公司財(cái)務(wù)管理中所存在的主要問(wèn)題,這些問(wèn)題也是其他自來(lái)水公司財(cái)務(wù)管理的普遍問(wèn)題。 第五章：對(duì)A自來(lái)水公司目前所存在的主要財(cái)務(wù)狀況,結(jié)合目前A自來(lái)水公司內(nèi)部體制狀況,制定出適合A公司的財(cái)務(wù)優(yōu)化管理體系。 第六章：總結(jié)了本文的工作以及本研究未來(lái)仍需努力的方向。
[Abstract]:The essential product of the people's survival is the tap water, the tap water occupies a pivotal position in the people's life. The life of the people can not be separated from the tap water. Water, not only in the city, all households in the countryside are using tap water. In the remote western region, even if the roads are not through, the economy is backward, and the country vigorously develops the policy of the western region, people also use the tap water, the tap water is clean, the fast people trust, people have not come from the water.
Tap water occupies an important position in people's life. For the water company, it is particularly important to operate a good company. The main work of the water supply company is to build, expand, repair and build the water pipeline under the jurisdiction of the company's Waterworks, and to charge the tap water. At present, the common problem of the water company is the internal financial management of the company, which has seriously restricted the development of the water company. At the same time, the awareness of the rights of the people is increasing, and the adjustment of the price of the large part of the tap water is solved through the hearing. And the basis of the hearing is to monitor the cost of tap water, and any non - standard cost should not be reflected in the price. And from 2011, 8 provincial capital cities began to set standards for the cost of water companies in the country. As for the water company, it is undoubtedly more important to invest in the financial management, helping the water company to cure the management of the stubborn disease and protect the interests of the people, but also to guarantee the foundation for the preservation and proliferation of the state-owned assets.
Through the analysis and Research on the theory and related situation of financial management, after fully understanding the specific situation of A water company, finding out the problems existing in the financial management of A water company, analyzing the problems raised, and making full use of the relevant theoretical knowledge, the financial management letter of the A water company. We should optimize and strengthen the system management in the aspect of interest integration, and hope to solve the financial management problems of A water company, and hope that it can be used for reference to the other water companies of the same type.
Chapter 1: introduction. The background and significance of studying the financial problems of water companies and the research status of financial management at home and abroad are briefly introduced.
The second chapter: the theory and principles of the construction of enterprise financial management. It introduces the objectives of the construction of financial management, the principles of the construction of financial management, the content of the construction of financial management and the theoretical basis of the construction of financial management, which lays a foundation for the following.
The third chapter: the basic situation of the case, the background of A water company: mainly including the basic situation of the company, the economic situation and the specific evolution of the organizational structure of the company's financial management, which lays the foundation for the analysis of the financial management of A water company.
The fourth chapter: the financial management system of A water company is deeply analyzed, specifically from 4 aspects: financial function, financial budget, management of operating funds, and financial information management. This paper analyzes the main questions in the financial management of A water company, which are also the financial management of other water companies. The general problem of reason.
The fifth chapter: according to the present main financial situation of A water company, combined with the present internal system situation of A water company, the financial optimization management system suitable for A company is made.
The sixth chapter summarizes the work of this paper and the direction for future research.

【學(xué)位授予單位】：昆明理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類(lèi)號(hào)】：F426.91;F406.72

【參考文獻(xiàn)】

相關(guān)期刊論文 前3條

1 馮巧根;網(wǎng)絡(luò)時(shí)代的企業(yè)集團(tuán)財(cái)務(wù)管理[J];四川會(huì)計(jì);2001年02期

2 陳翔;會(huì)計(jì)信息系統(tǒng)的新發(fā)展——業(yè)務(wù)事件驅(qū)動(dòng)[J];四川會(huì)計(jì);2002年09期

3 虞柳鋼;關(guān)于集團(tuán)公司資金集中管理的構(gòu)想[J];山西統(tǒng)計(jì);2001年07期

，

本文編號(hào)：1778885