本文選題：國(guó)有演藝企業(yè)　切入點(diǎn)：轉(zhuǎn)企改制　出處：《貴州財(cái)經(jīng)大學(xué)》2017年碩士論文

【摘要】：長(zhǎng)期以來(lái),我國(guó)國(guó)有演藝單位大多以事業(yè)單位的組織形式存在,從事著歌舞劇目創(chuàng)作、表演、推廣業(yè)務(wù),豐富人民文化生活,履行中外優(yōu)秀文化傳播、輿論導(dǎo)向等特定社會(huì)職能。事業(yè)單位的特殊性質(zhì)雖然為國(guó)有演藝單位更好履行其既定職能在制度上提供了良好保障,但同時(shí)不可避免地在一定程度上造成了國(guó)有演藝單位資源配置效率的低下,隨著我國(guó)經(jīng)濟(jì)社會(huì)的飛速發(fā)展,原來(lái)那種事業(yè)單位的組織形式已無(wú)法適應(yīng)新的歷史時(shí)期的需要。近年來(lái)我國(guó)各級(jí)政府都在大力推進(jìn)事業(yè)單位的分類改革,國(guó)有演藝單位的轉(zhuǎn)企改制成為本次改革的主要內(nèi)容之一。本論文以現(xiàn)代企業(yè)財(cái)務(wù)管理相關(guān)理論為基礎(chǔ),深入探討如何優(yōu)化轉(zhuǎn)企改制后的國(guó)有演藝企業(yè)適用的財(cái)務(wù)管理體系。本論文在分析轉(zhuǎn)企改制后的DF演藝公司財(cái)務(wù)管理方面存在問(wèn)題的基礎(chǔ)上,運(yùn)用現(xiàn)代企業(yè)財(cái)務(wù)管理相關(guān)理論,從合理選定財(cái)務(wù)管理目標(biāo)、優(yōu)化資源配置以及如何完善財(cái)務(wù)管理機(jī)制、提高財(cái)務(wù)管理水平等角度,初步提出了轉(zhuǎn)企改制后的DF演藝公司財(cái)務(wù)管理體系再構(gòu)建的方法和策略,為我國(guó)國(guó)有演藝企業(yè)構(gòu)建獨(dú)特的財(cái)務(wù)管理體系探索出一種較為嶄新的視角和理論依據(jù)。全文共分五章,第一章緒論;第二章是轉(zhuǎn)企改制國(guó)有演藝企業(yè)財(cái)務(wù)管理的相關(guān)理論分析,是后文進(jìn)行案例分析的基礎(chǔ);第三章是文章的主體部分,對(duì)DF演藝公司轉(zhuǎn)企改制后財(cái)務(wù)管理的現(xiàn)狀及問(wèn)題做了介紹,并進(jìn)行了原因分析;第四章針對(duì)第三章提出的問(wèn)題,提出了優(yōu)化DF演藝公司財(cái)務(wù)管理的具體對(duì)策和措施;第五章是結(jié)論。本論文針對(duì)DF演藝公司轉(zhuǎn)企改制后財(cái)務(wù)管理存在的主要問(wèn)題進(jìn)行研究,逐項(xiàng)分析案例公司轉(zhuǎn)企改制后在財(cái)務(wù)管理活動(dòng)中存在的諸多問(wèn)題,并在此基礎(chǔ)上提出相應(yīng)的優(yōu)化措施,以期幫助國(guó)有演藝企業(yè)構(gòu)建自己獨(dú)特的財(cái)務(wù)管理體系,促使其合理配置資源,防范財(cái)務(wù)風(fēng)險(xiǎn),提高企業(yè)經(jīng)濟(jì)運(yùn)行質(zhì)量和效益,同時(shí)為同類企業(yè)財(cái)務(wù)管理活動(dòng)提供具有某些參考價(jià)值的借鑒,本論文具有一定的理論和實(shí)踐意義。但由于受本文作者學(xué)識(shí)水平限制,研究時(shí)間較為倉(cāng)促,以及所掌握資料有限,本文的研究還存在很多不足,例如理論深度不夠、研究對(duì)象也不夠全面。
[Abstract]:For a long time, most of the state-owned performing arts units in our country have existed in the form of public institutions, engaged in the creation, performance and promotion of song and dance dramas, enriched the cultural life of the people, and carried out the excellent cultural dissemination at home and abroad.Public opinion guidance and other specific social functions.Although the special nature of public institutions provides a good guarantee for the state-owned performing arts units to better perform their established functions, but at the same time, it inevitably leads to the low efficiency of resource allocation of state-owned performing arts units to a certain extent.With the rapid development of our country's economy and society, the organizational form of the institution has been unable to meet the needs of the new historical period.In recent years, governments at all levels in our country are vigorously promoting the classification reform of public institutions, and the transformation of state-owned performing arts units into enterprises has become one of the main contents of this reform.Based on the theory of financial management of modern enterprises, this paper probes into how to optimize the suitable financial management system of state-owned performing enterprises after transforming enterprises into enterprises.Based on the analysis of the problems in the financial management of DF Performing Arts Company after the transformation of enterprises, this paper applies the relevant theories of modern enterprise financial management to select the financial management objectives reasonably.From the perspective of optimizing the allocation of resources and how to improve the financial management mechanism and improve the level of financial management, this paper preliminarily puts forward the methods and strategies of reconstructing the financial management system of DF Performing Arts Company after the transformation from enterprises to enterprises.This paper explores a new angle of view and theoretical basis for the construction of a unique financial management system for the state-owned performing enterprises in China.The full text is divided into five chapters, the first chapter is the introduction; the second chapter is the theoretical analysis of the financial management of the state-owned performing arts enterprises, which is the basis of the case study; the third chapter is the main part of the article.This paper introduces the present situation and problems of the financial management of DF Performing Arts Company after the transformation from enterprise to enterprise, and analyzes the reasons, the fourth chapter puts forward the concrete countermeasures and measures to optimize the financial management of DF Performing Arts Company in view of the problems raised in the third chapter.Chapter five is the conclusion.In this paper, the main problems of financial management after the transformation of DF performing arts company into enterprises are studied, and the problems existing in the financial management activities after the transformation of enterprises are analyzed one by one, and on this basis, the corresponding optimization measures are put forward.In order to help state-owned performing enterprises to build their own unique financial management system, to promote their rational allocation of resources, prevent financial risks, improve the quality and efficiency of the economic operation of enterprises,At the same time, this paper has some theoretical and practical significance to provide some reference for the financial management activities of similar enterprises.However, due to the limitation of the author's knowledge, the research time is short, and the data is limited, there are still many deficiencies in this study, such as the theoretical depth is not enough, and the research object is not comprehensive enough.
【學(xué)位授予單位】：貴州財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：J124;F275

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 孫紅梅;;淺析文化事業(yè)單位轉(zhuǎn)企改制后的財(cái)務(wù)管理改革思路[J];會(huì)計(jì)師;2014年07期

2 鄭崇選;;當(dāng)前深化文化體制改革的難點(diǎn)及突破口[J];上海文化;2013年10期

3 劉泉紅;;文藝院團(tuán)改革的難點(diǎn)和路徑選擇[J];中國(guó)經(jīng)貿(mào)導(dǎo)刊;2013年27期

4 王t，

本文編號(hào)：1711947