【摘要】：2011年國(guó)務(wù)院國(guó)有資產(chǎn)監(jiān)督管理委員會(huì)下發(fā)了《關(guān)于加強(qiáng)中央企業(yè)財(cái)務(wù)信息化工作的通知》,要求中央企業(yè)利用信息技術(shù)建立規(guī)范、高效、穩(wěn)健的財(cái)務(wù)管理體系,提升財(cái)務(wù)管理水平。正是在這樣的背景下,中央企業(yè)加快了企業(yè)財(cái)務(wù)管理信息化的建設(shè)步伐,投入了大量的人力、物力、財(cái)力開(kāi)展此項(xiàng)工作。但企業(yè)財(cái)務(wù)管理信息化建設(shè)是一項(xiàng)復(fù)雜的系統(tǒng)工程,貫穿企業(yè)經(jīng)營(yíng)管理各個(gè)方面和環(huán)節(jié),需要對(duì)企業(yè)的制度體系、管理框架、業(yè)務(wù)流程等進(jìn)行梳理與優(yōu)化,涉及范圍廣,工作任務(wù)重。本文采用案例分析的方法,對(duì)企業(yè)財(cái)務(wù)信息化建設(shè)的背景和意義進(jìn)行闡述,介紹了財(cái)務(wù)管理信息化建設(shè)在國(guó)內(nèi)外的發(fā)展歷程。同時(shí)以中央企業(yè)M研究院為例,介紹了M研究院財(cái)務(wù)管理信息化建設(shè)的總體規(guī)劃、系統(tǒng)架構(gòu)、業(yè)務(wù)關(guān)系、核心思想。并對(duì)M研究院財(cái)務(wù)管理信息化方案進(jìn)行了深入分析,即從實(shí)施方案、價(jià)值分析兩方面對(duì)M研究院財(cái)務(wù)管理信息化建設(shè)的八個(gè)業(yè)務(wù)系統(tǒng)(主要是集中核算系統(tǒng)、網(wǎng)上報(bào)銷(xiāo)系統(tǒng)、全面預(yù)算系統(tǒng)、合同管理系統(tǒng)、資產(chǎn)管理系統(tǒng)、物資管理系統(tǒng)、成本價(jià)格管理系統(tǒng)、決策支持系統(tǒng))進(jìn)行了詳盡的介紹和分析。M研究院財(cái)務(wù)管理信息化建設(shè)過(guò)程并非順利,本文主要從五個(gè)方面分析了M研究院財(cái)務(wù)管理信息化建設(shè)過(guò)程中存在的問(wèn)題：1、管理人員對(duì)財(cái)務(wù)管理信息化建設(shè)的意義認(rèn)識(shí)不足2、在會(huì)計(jì)信息化規(guī)劃上存在問(wèn)題3、存在重建輕聯(lián)、重投輕用、重有輕管等問(wèn)題4、由于培訓(xùn)和宣傳不到位,導(dǎo)致財(cái)務(wù)信息化使用受到排斥5、責(zé)權(quán)不明晰導(dǎo)致維護(hù)管理出現(xiàn)真空等問(wèn)題。并從五個(gè)方面分別闡述了相應(yīng)的解決對(duì)策：1、財(cái)務(wù)管理信息化建設(shè)需要管理觀念徹底更新2、財(cái)務(wù)管理信息化建設(shè)需要重組業(yè)務(wù)流程3、需要持續(xù)優(yōu)化財(cái)務(wù)管理信息化建設(shè)4、培訓(xùn)和行政手段雙管齊下,保證財(cái)務(wù)信息化系統(tǒng)與業(yè)務(wù)系統(tǒng)結(jié)合后的接受度和使用5、完善維護(hù)管理機(jī)制,對(duì)準(zhǔn)備進(jìn)行財(cái)務(wù)信息化建設(shè)的其他企業(yè)具有借鑒意義。
[Abstract]:In 2011, the State-owned assets Supervision and Administration Commission of the State Council issued a Circular on strengthening the Financial Informatization of Central Enterprises, which required central enterprises to use information technology to establish a standardized, efficient and sound financial management system. Improve the level of financial management. It is under this background that the central enterprises quicken the construction of enterprise financial management information and invest a lot of manpower, material resources and financial resources to carry out this work. However, the information construction of enterprise financial management is a complex system engineering, which runs through all aspects and links of enterprise management. It needs to comb and optimize the system, management framework and business process of the enterprise, which involves a wide range. The task is heavy. This paper introduces the background and significance of enterprise financial information construction by case analysis, and introduces the development course of financial management information construction at home and abroad. At the same time, taking the M Research Institute of China Central Enterprise as an example, this paper introduces the overall planning, system structure, business relationship and core ideas of the financial management information construction of the M Research Institute. This paper also makes a deep analysis of the financial management informatization scheme of M research institute, that is, eight business systems (mainly centralized accounting system, online reimbursement system) for M research institute financial management informatization construction from two aspects of implementation scheme and value analysis. The comprehensive budget system, contract management system, asset management system, material management system, cost and price management system, decision support system) are introduced and analyzed in detail. This paper mainly analyzes the problems existing in the process of financial management informatization construction in M Research Institute from five aspects: 1, the meaning of financial management informatization construction is less than 2, and there are problems in accounting informatization planning. There are problems such as reconstructing light association, heavy investment and light use, heavy management and so on. 4. Due to lack of training and propaganda, financial information use is excluded 5. The lack of clear responsibility and power leads to the vacuum of maintenance and management. And from five aspects respectively elaborated the corresponding solution countermeasure: 1, the financial management information construction needs to completely renew the management idea 2, the financial management information construction needs to reorganize the business process 3, It is necessary to continuously optimize the construction of financial management information. 4. Training and administrative means should be combined to ensure the acceptance and use of the financial information system combined with the business system, and to improve the maintenance and management mechanism. For the preparation of financial information construction of other enterprises have reference significance.
【學(xué)位授予單位】：財(cái)政部財(cái)政科學(xué)研究所
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類(lèi)號(hào)】：F810.6

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相關(guān)期刊論文 前1條

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本文編號(hào)：2322023