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云南YXD民營(yíng)企業(yè)財(cái)務(wù)管理規(guī)范化研究

發(fā)布時(shí)間:2018-05-19 15:19

  本文選題:云南 + YXD民營(yíng)企業(yè); 參考:《云南大學(xué)》2014年碩士論文


【摘要】:自1978年實(shí)行改革開放以來,我國(guó)的總體經(jīng)濟(jì)發(fā)生了前所未有的發(fā)展,取得了舉世矚目的增長(zhǎng)。隨著改革開放的春風(fēng)吹起,我國(guó)的民營(yíng)企業(yè)隊(duì)伍也在這時(shí)候開始?jí)汛蟀l(fā)展起來,這一壯大也同時(shí)推動(dòng)著我國(guó)經(jīng)濟(jì)的穩(wěn)步發(fā)展。 據(jù)上海正式公布的《2014年中國(guó)民營(yíng)企業(yè)發(fā)展指數(shù)》橙皮書的研究結(jié)果顯示,我國(guó)所有登記在冊(cè)的企業(yè)中,民營(yíng)企業(yè)占到90%以上。而民營(yíng)企業(yè)正是依靠著這90%的份額解決了70%以上的就業(yè)問題,同時(shí)創(chuàng)造了50%以上的GDP,出該企業(yè)口總量也占據(jù)了60%以上的可喜成績(jī),從而帶來了良好的經(jīng)濟(jì)效應(yīng)和社會(huì)效應(yīng)。但同時(shí)令我們擔(dān)憂的是,我國(guó)的民營(yíng)企業(yè)存活率普遍較低,總體存活壽命在7年左右,民營(yíng)企業(yè)整體總發(fā)展指數(shù)得分不高,各種財(cái)務(wù)規(guī)范化現(xiàn)狀和問題較多。 本文以云南YXD民營(yíng)企業(yè)為例,首先簡(jiǎn)要介紹云南YXD民營(yíng)企業(yè)的基本情況,分析云南YXD民營(yíng)企業(yè)目前的財(cái)務(wù)管理狀況,指出云南YXD民營(yíng)企業(yè)財(cái)務(wù)管理中存在的幾個(gè)問題,即組織機(jī)構(gòu)和職能劃分不規(guī)范、財(cái)務(wù)制度建立不完善、預(yù)算體系不健全、財(cái)務(wù)人員素質(zhì)較低等現(xiàn)象,然后分析存在問題的原因,主要原因即為家族式管理模式、缺乏財(cái)務(wù)管理觀念、財(cái)務(wù)控制制度和監(jiān)督制度不完善、財(cái)務(wù)人員素質(zhì)低下,風(fēng)險(xiǎn)管理意識(shí)淡薄、欠缺科學(xué)規(guī)范的財(cái)務(wù)管理理念,然后根據(jù)云南YXD民營(yíng)企業(yè)存在的財(cái)務(wù)管理現(xiàn)狀、問題和原因的分析提出使得云南YXD民營(yíng)企業(yè)財(cái)務(wù)管理規(guī)范化的具體做法和保障措施。
[Abstract]:Since the implementation of reform and opening up in 1978, China's overall economy has witnessed unprecedented development and achieved remarkable growth. With the spring wind of reform and opening up, the private enterprises in our country also began to expand and develop at this time, which also promoted the steady development of our economy at the same time. According to the results of the orange peel book published in Shanghai in 2014, private enterprises account for more than 90% of all the registered enterprises in China. The private enterprises depend on the 90% share to solve the employment problem of more than 70%, at the same time created more than 50% of GDPs, the total amount of the enterprise has also occupied more than 60% gratifying achievement, thus has brought the good economic effect and the social effect. But what worries us at the same time is that the survival rate of private enterprises in our country is generally low, the overall survival life is about 7 years, the score of total development index of private enterprises is not high, and the current situation and problems of financial standardization are many. Taking Yunnan YXD private enterprises as an example, this paper briefly introduces the basic situation of Yunnan YXD private enterprises, analyzes the current financial management situation of Yunnan YXD private enterprises, and points out several problems existing in Yunnan YXD private enterprises' financial management. That is, the division of organization and functions is not standardized, the establishment of financial system is not perfect, the budget system is not perfect, the quality of financial personnel is low and so on, and then analyzes the causes of the problems, that is, the main reason is the family management model. Lack of concept of financial management, imperfect financial control system and supervision system, low quality of financial personnel, weak awareness of risk management, lack of scientific and standardized financial management concept, and then according to the current situation of financial management in Yunnan YXD private enterprises. The analysis of the problems and reasons makes the YXD private enterprises in Yunnan Province financial management standardization specific practices and safeguards.
【學(xué)位授予單位】:云南大學(xué)
【學(xué)位級(jí)別】:碩士
【學(xué)位授予年份】:2014
【分類號(hào)】:F406.7;F426.61

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