基于组织系统性的企业财务管理制度研究

发布时间：2018-05-25 19:38

本文选题：财务管理制度 + 组织系统性　；参考：《天津大学》2010年硕士论文

【摘要】： 企业财务管理制度是一套建立在企业或组织的财务管理过程中的规范、规程和条例的总称。财务管理制度是一个企业或组织管理制度的具体子系统,并服从企业战略、文化、管理制度以及管理模式等。首先,财务管理体制是一种经济体制;其次是指企业财务管理制度,即是企业财务活动和协调财务关系的原则和规范的一种制度性设置;最后是指财务的规范,指一定社会文化环境中的人们对企业财务行为的看法、惯例与约束性规范。本文认为:企业财务管理制度是一套价值观、共享性认识、规范、条例与控制方法等复合体,是建立引导、激励、强制性预防和惩罚体系,是企业发展的重要制度性保障。一个企业财务管理制度建设必须考虑如下几个方面的问题:首先,企业财务管理制度要适应外部法律、政策和经济发展的环境变化,即要以《会计法》、《公司法》等为基础,建立合法性的财务管理制度体系;其次,基于企业效益目标,及时建立适应市场环境的财务管理策略,及时建立适应市场竞争环境的财务管理体系;再其次,建立在企业文化基础上财务管理体系,尽管文化是一种软因素,但是对于企业财务管理制度建立、运行具有相当重要的意义;最后,必须将企业财务管理制度放置在企业整个发展与管理体系中进行系统性考虑,既要符合企业发展战略,又要与企业管理体系相协同。从企业发展角度,研究企业财务管理制度建设问题,对于推进中国现代企业制度建立,建立适应企业发展的市场环境,促进企业有序、健康发展,具有非常重要的理论和实践价值。因此,基于组织管理与运行的系统性属性,本文结合企业发展外部环境,基于企业发展战略、企业文化、企业管理制度以及管理模式等对企业财务管理制度进行系统性考察,并提出一套适合唐钢股份有限公司发展的财务管理制度建设的创新型方案,并为企业财务管理制度的研究提供可供参考案例。本文认为在唐钢股份有限公司发展财务管理制度建设过程中,仍然存在着组织不能完全适应复杂市场环境的因素,包括企业管理体系缺乏系统性、协同性的动态发展战略规划和组织制度建立整体性思考方法。基于组织系统性,本文重点分析了唐钢股份有限公司的财务管理的文化因素、控制制度、考评制度、奖励制度与风险管理制度等方面问题,从企业发展角度与制度建设整体一致性角度,提出建立健全唐钢股份有限公司财务管理管理制度的一套改进措施,提高该公司管理水平。
[Abstract]:The financial management system of an enterprise is a set of norms, regulations and regulations set up in the process of financial management of enterprises or organizations. The financial management system is a specific subsystem of an enterprise or organization management system, and obeys enterprise strategy, culture, management system and management model. Secondly, it refers to the financial management system of the enterprise, that is, the institutional setting of the principles and norms of the financial activities of the enterprise and the coordination of the financial relations; finally, it refers to the financial norms, refers to the people's views on the financial behavior of the enterprise in a certain social and cultural environment, the practice and the restrictive norms. Values, shared awareness, norms, regulations and control methods are the system for establishing guidance, incentive, compulsory prevention and punishment. It is an important institutional guarantee for the development of enterprises.
The following problems must be taken into consideration in the construction of an enterprise financial management system: first, the financial management system of the enterprise should adapt to the environmental changes of the external law, policy and economic development, that is to establish the legal system of financial management based on the accounting law, the company law and so on. Secondly, based on the goal of the enterprise benefit, it is timely set up. In order to adapt to the financial management strategy of the market environment, the financial management system adapted to the market competition environment is set up in time. Secondly, the financial management system based on the enterprise culture is established. Although culture is a soft factor, it is of great significance for the establishment of the enterprise financial management system. Finally, the financial management of the enterprise must be carried out. The system is put into systematic consideration in the whole development and management system of the enterprise. It should not only accord with the enterprise development strategy, but also cooperate with the enterprise management system. From the perspective of enterprise development, it is necessary to study the construction of the financial management system of the enterprise, to promote the establishment of the modern Chinese enterprise system, to establish a market environment to adapt to the development of the enterprise, and to promote the enterprise. Orderly and healthy development is of great theoretical and practical value.
Therefore, based on the systematic properties of organization management and operation, this paper systematically investigates the enterprise financial management system based on the enterprise development strategy, enterprise culture, enterprise management system and management mode, and puts forward a set of financial management system suitable for the development of Tang Gang Limited by Share Ltd, combining with the external environment of the enterprise development. Innovative solutions, and provide a reference case for the study of enterprise financial management system.
This paper holds that in the construction process of the financial management system for the development of Limited by Share Ltd in Tangshan Steel, there still exist the factors that the organization can not fully adapt to the complex market environment, including the lack of systematization of the enterprise management system, the dynamic development strategic planning of synergy and the establishment of a holistic thinking method in the organization system. Based on the organizational systematicness, this paper focuses on This paper analyzes the cultural factors of the financial management of the Limited by Share Ltd in Tangshan Steel, the control system, the evaluation system, the reward system and the risk management system. From the perspective of the enterprise development and the overall consistency of the system construction, this paper puts forward a set of improvement measures to establish and improve the Limited by Share Ltd financial management management system in Tangshan Steel, and improve the public management system. Management level of the company.
【学位授予单位】：天津大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：F275

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