本文選題：國有演藝企業(yè)　切入點：轉企改制　出處：《貴州財經大學》2017年碩士論文

【摘要】：長期以來,我國國有演藝單位大多以事業(yè)單位的組織形式存在,從事著歌舞劇目創(chuàng)作、表演、推廣業(yè)務,豐富人民文化生活,履行中外優(yōu)秀文化傳播、輿論導向等特定社會職能。事業(yè)單位的特殊性質雖然為國有演藝單位更好履行其既定職能在制度上提供了良好保障,但同時不可避免地在一定程度上造成了國有演藝單位資源配置效率的低下,隨著我國經濟社會的飛速發(fā)展,原來那種事業(yè)單位的組織形式已無法適應新的歷史時期的需要。近年來我國各級政府都在大力推進事業(yè)單位的分類改革,國有演藝單位的轉企改制成為本次改革的主要內容之一。本論文以現代企業(yè)財務管理相關理論為基礎,深入探討如何優(yōu)化轉企改制后的國有演藝企業(yè)適用的財務管理體系。本論文在分析轉企改制后的DF演藝公司財務管理方面存在問題的基礎上,運用現代企業(yè)財務管理相關理論,從合理選定財務管理目標、優(yōu)化資源配置以及如何完善財務管理機制、提高財務管理水平等角度,初步提出了轉企改制后的DF演藝公司財務管理體系再構建的方法和策略,為我國國有演藝企業(yè)構建獨特的財務管理體系探索出一種較為嶄新的視角和理論依據。全文共分五章,第一章緒論;第二章是轉企改制國有演藝企業(yè)財務管理的相關理論分析,是后文進行案例分析的基礎;第三章是文章的主體部分,對DF演藝公司轉企改制后財務管理的現狀及問題做了介紹,并進行了原因分析;第四章針對第三章提出的問題,提出了優(yōu)化DF演藝公司財務管理的具體對策和措施;第五章是結論。本論文針對DF演藝公司轉企改制后財務管理存在的主要問題進行研究,逐項分析案例公司轉企改制后在財務管理活動中存在的諸多問題,并在此基礎上提出相應的優(yōu)化措施,以期幫助國有演藝企業(yè)構建自己獨特的財務管理體系,促使其合理配置資源,防范財務風險,提高企業(yè)經濟運行質量和效益,同時為同類企業(yè)財務管理活動提供具有某些參考價值的借鑒,本論文具有一定的理論和實踐意義。但由于受本文作者學識水平限制,研究時間較為倉促,以及所掌握資料有限,本文的研究還存在很多不足,例如理論深度不夠、研究對象也不夠全面。
[Abstract]:For a long time, most of the state-owned performing arts units in our country have existed in the form of public institutions, engaged in the creation, performance and promotion of song and dance dramas, enriched the cultural life of the people, and carried out the excellent cultural dissemination at home and abroad.Public opinion guidance and other specific social functions.Although the special nature of public institutions provides a good guarantee for the state-owned performing arts units to better perform their established functions, but at the same time, it inevitably leads to the low efficiency of resource allocation of state-owned performing arts units to a certain extent.With the rapid development of our country's economy and society, the organizational form of the institution has been unable to meet the needs of the new historical period.In recent years, governments at all levels in our country are vigorously promoting the classification reform of public institutions, and the transformation of state-owned performing arts units into enterprises has become one of the main contents of this reform.Based on the theory of financial management of modern enterprises, this paper probes into how to optimize the suitable financial management system of state-owned performing enterprises after transforming enterprises into enterprises.Based on the analysis of the problems in the financial management of DF Performing Arts Company after the transformation of enterprises, this paper applies the relevant theories of modern enterprise financial management to select the financial management objectives reasonably.From the perspective of optimizing the allocation of resources and how to improve the financial management mechanism and improve the level of financial management, this paper preliminarily puts forward the methods and strategies of reconstructing the financial management system of DF Performing Arts Company after the transformation from enterprises to enterprises.This paper explores a new angle of view and theoretical basis for the construction of a unique financial management system for the state-owned performing enterprises in China.The full text is divided into five chapters, the first chapter is the introduction; the second chapter is the theoretical analysis of the financial management of the state-owned performing arts enterprises, which is the basis of the case study; the third chapter is the main part of the article.This paper introduces the present situation and problems of the financial management of DF Performing Arts Company after the transformation from enterprise to enterprise, and analyzes the reasons, the fourth chapter puts forward the concrete countermeasures and measures to optimize the financial management of DF Performing Arts Company in view of the problems raised in the third chapter.Chapter five is the conclusion.In this paper, the main problems of financial management after the transformation of DF performing arts company into enterprises are studied, and the problems existing in the financial management activities after the transformation of enterprises are analyzed one by one, and on this basis, the corresponding optimization measures are put forward.In order to help state-owned performing enterprises to build their own unique financial management system, to promote their rational allocation of resources, prevent financial risks, improve the quality and efficiency of the economic operation of enterprises,At the same time, this paper has some theoretical and practical significance to provide some reference for the financial management activities of similar enterprises.However, due to the limitation of the author's knowledge, the research time is short, and the data is limited, there are still many deficiencies in this study, such as the theoretical depth is not enough, and the research object is not comprehensive enough.
【學位授予單位】：貴州財經大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：J124;F275

【參考文獻】

相關期刊論文 前10條

1 孫紅梅;;淺析文化事業(yè)單位轉企改制后的財務管理改革思路[J];會計師;2014年07期

2 鄭崇選;;當前深化文化體制改革的難點及突破口[J];上海文化;2013年10期

3 劉泉紅;;文藝院團改革的難點和路徑選擇[J];中國經貿導刊;2013年27期

4 王t，

本文編號：1711947