本文關(guān)鍵詞： 財務(wù)戰(zhàn)略 預(yù)算與績效導(dǎo)向 價值鏈管理 風(fēng)險管控 管理未來　出處：《西南交通大學(xué)》2012年碩士論文　論文類型：學(xué)位論文

【摘要】：在國家的戰(zhàn)略規(guī)劃中,我國政府將高速鐵路作為優(yōu)先發(fā)展的戰(zhàn)略性新興產(chǎn)業(yè),高速鐵路經(jīng)過幾年的快速發(fā)展,“中國目前已成為全世界高鐵運(yùn)營里程最長、在建規(guī)模最大的國家”。高鐵的迅猛發(fā)展,一方面給整個產(chǎn)業(yè)帶來了巨大的發(fā)展機(jī)遇,另一方面也給整個行業(yè)帶來了巨大的管理壓力,突出的表現(xiàn)是行業(yè)運(yùn)營的軟實力已經(jīng)遠(yuǎn)遠(yuǎn)落后于硬件發(fā)展的速度,人員素質(zhì)、管理理念和管理手段需要進(jìn)一步提高。為此,國務(wù)院和國家高鐵的主管部門適當(dāng)放緩了產(chǎn)業(yè)發(fā)展步伐,中國高鐵由快速發(fā)展進(jìn)入穩(wěn)步發(fā)展的階段。 那么,作為這一新興產(chǎn)業(yè)的其中一環(huán),將如何應(yīng)對所處環(huán)境的變化,以抓住機(jī)遇、迎接挑戰(zhàn),通過盡快提升內(nèi)部“軟實力”水平,跟上行業(yè)發(fā)展速度,實現(xiàn)持續(xù)、健康的發(fā)展呢? 現(xiàn)階段,企業(yè)財務(wù)管理強(qiáng)調(diào)財務(wù)對企業(yè)生產(chǎn)經(jīng)營活動的服務(wù)職能,著眼于“管理現(xiàn)在”,主要通過會計核算及報告為企業(yè)經(jīng)營管理提供必要信息,通過預(yù)算管理實現(xiàn)短期經(jīng)營目標(biāo),通過資金管理滿足短期流動性需要。在“管理現(xiàn)在”模式下,財務(wù)管理缺乏對企業(yè)中長期戰(zhàn)略尤其是投資決策制定的參與,缺乏對長期財務(wù)風(fēng)險的預(yù)測與管控,.忽視財務(wù)管理對企業(yè)長期價值增長的作用。因此,有必要推動財務(wù)管理從“管理現(xiàn)在”到“管理未來”的轉(zhuǎn)變,使財務(wù)真正主導(dǎo)企業(yè)的融資、投資及分配活動,使財務(wù)管理與企業(yè)的戰(zhàn)略統(tǒng)一起來,實現(xiàn)動態(tài)、長期的財務(wù)管理,滿足企業(yè)價值的最大化的管理要求。 本文主要結(jié)合行業(yè)發(fā)展形勢和企業(yè)發(fā)展現(xiàn)狀,從財務(wù)管理職能和角色轉(zhuǎn)變的角度,運(yùn)用當(dāng)前先進(jìn)的管理經(jīng)濟(jì)學(xué)理論和財務(wù)管理方法,對軌道交通裝備制造業(yè)財務(wù)管理從“管理現(xiàn)在”到“管理未來”的轉(zhuǎn)變的內(nèi)部需要及必要性、職能轉(zhuǎn)變的意義、體現(xiàn)“管理未來”職能的管理舉措來進(jìn)行闡述。本文旨在通過對南車青島股份公司的財務(wù)管理職能轉(zhuǎn)變的研究,幫助企業(yè)建立符合公司發(fā)展需要的財務(wù)管理體系,為公司下一步的成長與發(fā)展提供有力的戰(zhàn)略性財務(wù)支撐。同時,希望通過本文的研究可以為同類企業(yè)的財務(wù)管理工作提供一定價值的參考。
[Abstract]:In the country's strategic planning, the Chinese government regards high-speed railway as a strategic emerging industry with priority for development. After several years of rapid development, high-speed railway has become the longest operating mileage of high-speed rail in the world. The rapid development of high-speed rail has brought enormous opportunities for the development of the entire industry on the one hand, and enormous management pressure on the other. The outstanding performance is that the soft power of industry operation has lagged far behind the speed of hardware development, and the quality of personnel, management concept and management means need to be further improved. The State Council and national high-speed rail authorities have slowed the pace of the industry, and China's high-speed rail industry has moved from rapid to steady growth. Well, as one of the emerging industries, how will we cope with the changes in the environment in order to seize the opportunities, meet the challenges, and achieve sustainability by raising the level of internal "soft power" as soon as possible to keep up with the development of the industry? What about healthy development? At the present stage, the financial management of enterprises emphasizes the service function of finance to the production and operation activities of enterprises, focusing on "management now", mainly through accounting and reporting to provide necessary information for enterprises' operation and management. In the mode of "management now", the financial management lacks the participation in the medium and long term strategy, especially in the investment decision making of the enterprise, through the budget management to realize the short-term management goal, and to meet the short-term liquidity need through the fund management. Lack of prediction and management of long-term financial risks. Ignore the role of financial management in the long-term growth of enterprise value. Therefore, it is necessary to promote the transformation of financial management from "management present" to "management future". So that finance really dominates the financing, investment and distribution activities of the enterprise, so that the financial management and the strategy of the enterprise can be unified, realize the dynamic and long-term financial management, and meet the management requirements of maximizing the value of the enterprise. This article mainly combines the industry development situation and the enterprise development present situation, from the financial management function and the role transformation angle, uses the current advanced management economics theory and the financial management method, The internal needs and necessity of the transformation from "management present" to "management future" in the financial management of rail transit equipment manufacturing industry, and the significance of the transformation of functions, The purpose of this paper is to help enterprises establish a financial management system that meets the needs of the development of the company through the study of the transformation of the financial management functions of the Southern car Qingdao Stock Company, which embodies the function of "management in the future". At the same time, it is hoped that the research in this paper can provide some valuable reference for the financial management of similar enterprises.
【學(xué)位授予單位】：西南交通大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2012
【分類號】：F406.72;F426.47

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