本文選題：物流企業(yè)　切入點(diǎn)：財(cái)務(wù)核算模式　出處：《天津財(cái)經(jīng)大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：經(jīng)濟(jì)的快速持續(xù)發(fā)展使得物流行業(yè)得到了迅猛的發(fā)展,不論是企業(yè)數(shù)量、企業(yè)發(fā)展規(guī)模還是企業(yè)績(jī)效上都呈現(xiàn)了一個(gè)新的局面,開創(chuàng)了黃金發(fā)展的新時(shí)期。物流企業(yè)為了擴(kuò)大市場(chǎng)份額,擴(kuò)展業(yè)務(wù)范圍,在以上級(jí)公司為依托的基礎(chǔ)之上,盲目進(jìn)行規(guī)模、數(shù)量的擴(kuò)大,雖然使得網(wǎng)點(diǎn)增加,服務(wù)質(zhì)量略有提高,適度提高了物流企業(yè)的競(jìng)爭(zhēng)能力,但是由于物流企業(yè)本身分支機(jī)構(gòu)數(shù)量眾多,涉及面比較廣,上級(jí)公司很難對(duì)下面網(wǎng)點(diǎn)進(jìn)行有效的財(cái)務(wù)管理,物流企業(yè)逐漸暴露出種種問題,比如網(wǎng)點(diǎn)過于分散,業(yè)務(wù)種類缺乏多樣性,對(duì)風(fēng)險(xiǎn)的控制水平比較薄弱,資金不能夠有效利用,財(cái)務(wù)信息缺乏準(zhǔn)確性、有效性。針對(duì)上述財(cái)務(wù)問題,物流企業(yè)應(yīng)該放棄原有財(cái)務(wù)核算模式,實(shí)行財(cái)務(wù)集中化管理,這將更有利于企業(yè)規(guī)范會(huì)計(jì)核算問題,降低運(yùn)營(yíng)成本,優(yōu)化企業(yè)資源配置,最終達(dá)成效益最大化。本文的研究目的是指出物流企業(yè)原有財(cái)務(wù)核算模式存在的問題,提出財(cái)務(wù)核算集中化的措施,使物流企業(yè)快速發(fā)展,保持自身競(jìng)爭(zhēng)優(yōu)勢(shì),提高業(yè)務(wù)水平。本論文從原始財(cái)務(wù)核算出發(fā),通過分析財(cái)務(wù)核算模式存在的問題并探討其內(nèi)在原因,提出相關(guān)的解決措施,并結(jié)合河北省郵政速遞物流公司的案例印證措施的有效性。同時(shí),在此基礎(chǔ)上,對(duì)物流企業(yè)財(cái)務(wù)核算集中化做出了展望。本文分為六部分內(nèi)容,第一部分的主要內(nèi)容有文章的研究背景,國(guó)內(nèi)外相關(guān)文獻(xiàn)綜述,文章的主要結(jié)構(gòu)框架和研究方法,最后是創(chuàng)新之處。第二部分首先介紹物流企業(yè)的行業(yè)特點(diǎn),隨后介紹物流企業(yè)財(cái)務(wù)核算的相關(guān)概念、特點(diǎn)以及與財(cái)務(wù)核算相關(guān)的理論基礎(chǔ)。第三部分詳細(xì)提出并分析物流企業(yè)在財(cái)務(wù)核算過程中存在的問題及其成因。第四部分有針對(duì)性的提出了物流企業(yè)財(cái)務(wù)核算問題的解決措施,要實(shí)行財(cái)務(wù)核算集中化。第五部分運(yùn)用河北省郵政速遞物流公司財(cái)務(wù)核算的具體實(shí)例來分析并論證本文觀點(diǎn)。最后一部分對(duì)物流企業(yè)財(cái)務(wù)核算集中化進(jìn)行了成效分析及展望。
[Abstract]:With the rapid and sustainable development of economy, the logistics industry has been developing rapidly. Whether it is the number of enterprises, the scale of enterprise development or the performance of enterprises, there is a new situation. Opened a new period of gold development. Logistics enterprises, in order to expand their market share and expand their business scope, blindly expand their scale and quantity on the basis of the above level companies, although they increase the number of outlets. The quality of service has improved slightly, and the competitiveness of logistics enterprises has been moderately improved. However, due to the large number of branches of logistics enterprises themselves, which involve a wide range of areas, it is very difficult for a superior company to carry out effective financial management over the following branches. Logistics enterprises gradually exposed a variety of problems, such as too decentralized network, lack of diversity of business types, weak level of risk control, lack of effective use of funds, lack of accuracy of financial information, In view of the above financial problems, logistics enterprises should abandon the original financial accounting model and implement centralized financial management, which will be more conducive to standardizing accounting and accounting problems, reducing operating costs, and optimizing the allocation of enterprise resources. The purpose of this paper is to point out the problems existing in the original financial accounting model of logistics enterprises, to put forward the measures of centralization of financial accounting, to make logistics enterprises develop rapidly and to maintain their own competitive advantage. Based on the original financial accounting, this paper analyzes the problems existing in the financial accounting model and discusses its internal reasons, and puts forward some relevant solutions. And combined with the case of Hebei postal express logistics company to verify the effectiveness of measures. At the same time, on the basis of this, the financial accounting centralization of logistics enterprises is prospected. This paper is divided into six parts. The first part has the research background, the domestic and foreign related literature review, the article main structure frame and the research method, finally is the innovation. The second part first introduces the logistics enterprise profession characteristic, Then introduce the related concepts of financial accounting of logistics enterprises, The third part puts forward and analyzes the problems and causes of logistics enterprises in the process of financial accounting in detail. Part 4th puts forward the financial accounting of logistics enterprises. The solution to the problem, In the 5th part, the author analyzes and proves the viewpoint of this paper by using the concrete examples of the financial accounting of Hebei postal express logistics company. The last part analyzes the effect and prospects of the financial accounting centralization of logistics enterprises.
【學(xué)位授予單位】：天津財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F259.23;F253.7

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