【摘要】：XY地方鐵路公司多年來實行擴張型的戰(zhàn)略，自身資產(chǎn)規(guī)模和管理規(guī)模不斷擴張，管理難度也在逐漸增大，其中在財務管控方面，由于缺乏管理創(chuàng)新，出現(xiàn)了財務部門管理弱勢，整體協(xié)同性差，預算考評流于形式等情況，究其根源，這里有企業(yè)文化、公司所有制形式等因素的影響，也存在自身財務管控體系不完善的問題，因此，為了最大發(fā)揮公司財務管控成效，選擇適合的財務管控模式和構建一套系統(tǒng)的財務管控體系，顯得尤為重要。 本文以XY地方鐵路公司為研究對象，引入財務管控理論、經(jīng)濟增加值（EVA）理論和作業(yè)預算精細化管理理念，分析公司實施財務管控的意義和財務管控體系設計原則，并且通過優(yōu)化公司財務組織機構、規(guī)范制度流程、集中資金管理、建設信息技術平臺等方式，用預算管理方式將業(yè)務指標與財務指標有機結合。做到責任到人、指標到崗，，并用平衡計分卡績效考核來保證財務管控體系的有效運行，做到責、權、利的對等，使財務管控體系滲入到公司經(jīng)營活動的每一個單元，從而在機制上保證推動財務管控體系的有效進行。改變過去財務部門單打獨斗的局面。實現(xiàn)系統(tǒng)化、多層次的財務管控體系。
[Abstract]:The XY local railway company has implemented the expansionary strategy for many years, its own asset scale and management scale is expanding unceasingly, the management difficulty is also increasing gradually, in the aspect of financial control, because of the lack of management innovation, the financial department management is weak. The overall synergy is poor, the budget evaluation is just a formality, and so on. The root cause is that there are factors such as corporate culture, corporate ownership and so on, and there are also problems of imperfect financial control system. In order to maximize the effectiveness of financial control, it is particularly important to choose the appropriate financial control model and build a system of financial control and control system. This paper takes the XY local railway company as the research object, introduces the financial control theory, the economic added value (EVA) theory and the operation budget fine management idea, analyzes the significance of the financial control and the design principle of the financial control system. And through optimizing the financial organization, standardizing the system flow, centralizing fund management, constructing information technology platform and so on, the business index and financial index are organically combined with the budget management method. To achieve responsibility to people, indicators to the post, and balanced Scorecard performance appraisal to ensure the effective operation of the financial control system, to achieve responsibility, power, benefit equivalence, so that the financial control system infiltrates into every unit of the company's business activities, In order to ensure the mechanism to promote the effective implementation of the financial control system. Change the past financial department alone. Realize systematic, multi-level financial control system.
【學位授予單位】：西安科技大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F275;F532.6

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