基于信息化的路桥建设公司区域财务集中管理研究

发布时间：2018-04-11 01:36

本文选题：信息化 + 路桥建设公司　；参考：《长沙理工大学》2012年硕士论文

【摘要】：施工企业财务管理工作是施工企业生存与发展的基本保证之一,是施工企业经济管理的核心和重要环节,也是实现公司经营目标的着眼点。面对越来越激烈的竞争,适应经济的发展,施工企业加强财务管理已经是企业发展的必然趋势,只有创新财务管理新模式,控制经营成本,加强集团控制力,才能实现企业利益最大化,在激烈的竞争中立于不败之地。首先,本文分析了当前施工企业财务管理的背景、目的和意义,提出了施工企业区域财务集中管理研究的必要性。在对财权集权与分权理论分析的基础上,对施工企业区域财务集中的含义及作用进行了研究,并通过分析施工企业财务信息化的目标、内容及意义,提出财务信息化是区域财务集中的基础和支撑。其次,本文对路桥建设公司其现行财务管理的特征进行了分析,指出了目前路桥建设公司财务管理存在的问题。根据路桥建设公司区域财务集中试点情况,从区域财务集中和信息化两个方面进行了研究,并分析了试点中存在的不足。最后,本文从以下六个方面提出了区域财务集中管理完善建议：突出区域财务中心的独立性,强化资金管理,加强成本管理与会计核算,推行全面预算管理,完善信息传输与共享,优化信息系统。并从管理者、执行者、信息化、制度建设等方面提出了实现区域财务集中管理的配套保障措施。
[Abstract]:The financial management of construction enterprises is one of the basic guarantees for the survival and development of construction enterprises, the core and important link of economic management of construction enterprises, and the starting point of realizing the company's business objectives.In the face of more and more fierce competition and adapting to the development of economy, it is an inevitable trend for construction enterprises to strengthen their financial management. Only by innovating the new mode of financial management, controlling operating costs and strengthening the control power of the group,In order to maximize the interests of enterprises, in the fierce competition in an invincible position.Firstly, this paper analyzes the background, purpose and significance of current financial management of construction enterprises, and puts forward the necessity of research on regional financial centralized management of construction enterprises.Based on the analysis of the theory of centralization and decentralization of financial power, the meaning and function of regional financial centralization of construction enterprises are studied, and the objectives, contents and significance of financial informatization of construction enterprises are analyzed.Financial informatization is the foundation and support of regional financial centralization.Secondly, this paper analyzes the characteristics of the current financial management of the Road and Bridge Construction Company, and points out the existing problems in the financial management of the Road and Bridge Construction Company.According to the situation of the regional financial centralization of the road and bridge construction company, this paper studies the regional financial centralization and informatization, and analyzes the shortcomings of the pilot project.Finally, the paper puts forward some suggestions from the following six aspects: emphasizing the independence of the regional financial center, strengthening the fund management, strengthening the cost management and accounting, promoting the overall budget management.Perfect information transmission and share, optimize information system.From the aspects of manager, executor, information and system construction, the paper puts forward some supporting measures to realize regional financial centralized management.
【学位授予单位】：长沙理工大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F542;F285

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