本文選題：項目管理 + 財務(wù)風(fēng)險��； 參考：《吉林大學(xué)》2014年碩士論文

【摘要】：黑龍江省肇東天東有限公司（簡稱天東公司）位于黑龍江省肇東市，屬于農(nóng)產(chǎn)品深加工行業(yè)的大型骨干企業(yè)。在企業(yè)快速發(fā)展的同時，面對著國家在糧食、稅收等宏觀調(diào)控政策的影響和越來越激烈的市場競爭，天東公司要想保持行業(yè)領(lǐng)導(dǎo)者地位，擴大產(chǎn)品的市場份額，公司生產(chǎn)裝置的改擴建項目投入就勢在必行。在項目管理過程中如何規(guī)避和防范工程項目財務(wù)風(fēng)險，以保障項目建設(shè)的順利實施，按期完工及早產(chǎn)生經(jīng)濟效益，實現(xiàn)企業(yè)利潤最大化。本文將以此為主要內(nèi)容，展開論述化工企業(yè)在工程項目財務(wù)風(fēng)險管控改進的研究。 首先，本文結(jié)合天東公司在工程項目財務(wù)風(fēng)險管控過程中的實際情況，找出了財務(wù)風(fēng)險管控過程中存在的問題，剖析了導(dǎo)致風(fēng)險管控失靈的所在原因。分析識別出五個風(fēng)險點：一是缺乏完善的項目管理制度；二是項目工程設(shè)計變更管理力度欠缺；三是項目工程物資管理不到位；四是工程索賠管理存在欠缺；五是工程款項結(jié)算控制力度不強。 其次，根據(jù)識別出的天東公司工程項目財務(wù)風(fēng)險管控的風(fēng)險點，，制定了風(fēng)險管控的改進方案，一是建立健全公司項目管理制度：搭建項目組織架構(gòu)圖，配套明確部門及人員職責，建立工程項目投資控制制度；二是項目全過程跟蹤管理：工程物資管理環(huán)節(jié)把好工程物資采購計劃、嚴控物資入出庫手續(xù)，經(jīng)濟簽證管理環(huán)節(jié)制定嚴格的審報審批流程及職責分工、明確經(jīng)濟簽證管理細則，設(shè)計變更管理環(huán)節(jié)明確設(shè)計變更分類、各項設(shè)計變更申報審批程序、設(shè)計變更費用界定及確認，工程索賠管理環(huán)節(jié)成立專門索賠管理工作小組、制定索賠業(yè)務(wù)流程；三是工程款項結(jié)付管理：設(shè)置工程款項結(jié)付比例、制定工程竣工結(jié)算的結(jié)算款支付流程。 最后，舉例說明了天東公司在建項目在引用和實施財務(wù)風(fēng)險管控改進方案后，取得的良好成效。同時，闡述了在財務(wù)風(fēng)險管控改進和應(yīng)用過程中的實施保障措施，一是借助財務(wù)風(fēng)險自查機制：使項目財務(wù)風(fēng)險管控工作做到事前、事中；二是建立制度保障體系：借助項目分析會、專題培訓(xùn)、績效激勵等保障手段；三是管理理念和技術(shù)信息的應(yīng)用。 本文的主要目的在于規(guī)范和推進天東公司的工程項目財務(wù)風(fēng)險管控工作，提高項目財務(wù)風(fēng)險管控的事前、事中審核力度，規(guī)避項目款項支付風(fēng)險，有效控制工程項目投資額度，提高組織運行效率。也希望通過對天東公司工程項目財務(wù)風(fēng)險管控改進的研究，能夠?qū)γ媾R同樣管理問題的化工企業(yè)起到反思和借鑒的作用。另外，也希望能為其它行業(yè)的中大型項目財務(wù)風(fēng)險管控工作提供參考和比對作用，以促成其制定合理的財務(wù)風(fēng)險管理體系。
[Abstract]:Zhaodong Tiandong Co., Ltd. is located in Zhaodong City, Heilongjiang Province. With the rapid development of enterprises, and in the face of the influence of the state's macro-control policies such as grain, taxation, and more fierce market competition, Tiandong Company wants to maintain its position as an industry leader and expand its market share of its products. It is imperative to invest in the reconstruction and extension project of the company's production plant. In the process of project management, how to avoid and prevent the financial risk of engineering project, so as to ensure the smooth implementation of the project construction, to produce economic benefits as early as possible, and to maximize the profit of the enterprise. This paper will discuss the improvement of financial risk management in engineering projects. First of all, combining the actual situation of Tiandong Company in the process of project financial risk control, this paper finds out the problems in the process of financial risk management and management, and analyzes the reasons leading to the failure of risk control. The analysis identifies five risk points: one is the lack of perfect project management system, the other is the lack of management of project engineering design change, the third is the lack of project engineering material management, the fourth is the lack of project claim management; Fifth, the project funds settlement control is not strong. Secondly, according to the identified risk points of financial risk control of engineering project in Tiandong Company, the improvement scheme of risk control is formulated. The first is to establish and improve the project management system of the company. Complete set of clear departments and personnel responsibilities, establish a project investment control system; second, the whole process of project tracking management: engineering material management links to a good project materials procurement plan, strict control of materials into and out of the warehouse procedures, The economic visa management link formulates the strict examination and approval process and the division of duties and responsibilities, clarifies the detailed rules of economic visa management, the design change management link defines the classification of the design changes, and the procedures for declaring and approving the design changes, Design change cost definition and confirmation, project claim management link set up a special claims management working group to formulate the claim business process; third, project payment management: set up project payment ratio, Work out the process of settlement payment for the completion of the project. Finally, an example is given to illustrate the good results of the project under construction in Tiandong Company after the introduction and implementation of the financial risk management improvement program. At the same time, this paper expounds the implementation of safeguards in the process of improvement and application of financial risk control. One is to make use of the self-checking mechanism of financial risk: to make the project financial risk management and control work in advance, in the matter; The second is to establish a system of guarantee: with the help of project analysis meeting, special training, performance incentive and other means, the third is the application of management ideas and technical information. The main purpose of this paper is to standardize and promote the financial risk control of the engineering project of Tiandong Company, to improve the prior examination and verification of the project financial risk control, to avoid the risk of payment of the project funds, and to effectively control the investment quota of the project. Improve the operational efficiency of the organization. It is also hoped that the research on the improvement of the financial risk management of the project of Tiandong Company can reflect on and draw lessons from the chemical enterprises facing the same management problems. In addition, it is hoped that it can provide reference and comparison for the financial risk management of medium and large projects in other industries, so as to facilitate the establishment of a reasonable financial risk management system.
【學(xué)位授予單位】：吉林大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：TU723;F285

【參考文獻】

相關(guān)期刊論文 前2條

1 王若石;;淺談跟蹤審計[J];中國審計;2010年24期

2 婁黎星;尹貽林;;建設(shè)項目投資控制研究綜述[J];項目管理技術(shù);2011年05期

本文編號：2055785