【摘要】：公路段兼具事業(yè)與企業(yè)單位性質(zhì)。而現(xiàn)在公路段事企不分,落后的管理體制,都阻礙了公路段的發(fā)展。本文經(jīng)過調(diào)研和研究,發(fā)現(xiàn)交城公路段財(cái)務(wù)管理模式陳舊,早已不適應(yīng)當(dāng)前進(jìn)一步發(fā)展的要求；財(cái)務(wù)管理制度也存在著很多明顯可以改進(jìn)的地方,例如預(yù)算編制的不合理和會(huì)計(jì)核算體系的不健全。因此,在本文中,研究如何建立公路段的現(xiàn)代企業(yè)管理模式和先進(jìn)的財(cái)務(wù)管理制度成為首要目標(biāo)。 本文在前期的大量文獻(xiàn)學(xué)習(xí)及充分調(diào)研的基礎(chǔ)上,綜合運(yùn)用財(cái)務(wù)管理理論、會(huì)計(jì)學(xué)、管理學(xué)和企業(yè)管理學(xué)等相關(guān)學(xué)科專業(yè)理論知識(shí),比較分析法、規(guī)范分析法、以及借鑒與創(chuàng)新相結(jié)合的方法等,對(duì)公路段財(cái)務(wù)管理制度現(xiàn)狀進(jìn)行分析,發(fā)現(xiàn)問題,同時(shí)結(jié)合國(guó)內(nèi)外事業(yè)單位管理的實(shí)際情況與相關(guān)經(jīng)驗(yàn),借鑒并充分吸收先進(jìn)的財(cái)務(wù)管理理念,從公路段管理組織架構(gòu)、預(yù)算管理、資金管理、固定資產(chǎn)管理、財(cái)務(wù)核算體制、工程公司管理體制、公路段內(nèi)部控制幾個(gè)方面,優(yōu)化設(shè)計(jì)了一套與目前發(fā)展相適應(yīng)的財(cái)務(wù)管理制度。
[Abstract]:Highway section has both enterprise and enterprise nature. But now the highway section matter does not divide, the backward management system, has hindered the highway section development. Through investigation and research, this paper finds that the financial management model of Jiaocheng highway section is old, and has not been able to meet the requirements of the current further development; There are also many obvious areas for improvement in the financial management system, such as unreasonable budgeting and imperfect accounting systems. Therefore, in this paper, how to establish the modern enterprise management model and the advanced financial management system of highway section becomes the primary goal. On the basis of a great deal of literature study and full investigation, this paper makes use of the theory of financial management, accounting, management and enterprise management, and makes use of comparative analysis, normative analysis, and so on. As well as the method of combining with innovation, this paper analyzes the present situation of the financial management system of highway section, finds out the problems, and combines the actual situation and relevant experience of the management of domestic and foreign institutions. Referring to and absorbing the advanced financial management idea, from the highway section management organization structure, the budget management, the fund management, the fixed assets management, the financial accounting system, the engineering company management system, the highway section internal control several aspects, This paper optimizes and designs a set of financial management system suitable for the current development.
【學(xué)位授予單位】：北京交通大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2012
【分類號(hào)】：F540.58

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