煤炭企業(yè)基建財務(wù)管理存在的問題與對策

摘  要

隨著我國經(jīng)濟體制改革不斷變化發(fā)展，國家對于基建項目有了越來越多的重視，其財務(wù)管理更是直接關(guān)系到我國基建項目建設(shè)的順利實施，隨著現(xiàn)代企業(yè)制度的不斷完善，煤炭企業(yè)在管理模式上和經(jīng)營方式上都必須要進行相應(yīng)的調(diào)整。傳統(tǒng)的基建財務(wù)管理模式已經(jīng)遠(yuǎn)不能滿足當(dāng)代社會經(jīng)濟體制的需求，所以財務(wù)管理也應(yīng)該由傳統(tǒng)模式改向決策管理與規(guī)范化管理相結(jié)合的管理模式轉(zhuǎn)換，建立起以財務(wù)管理為中心的經(jīng)營體制，用以實現(xiàn)煤炭企業(yè)的可持續(xù)發(fā)展。

 本文通過對煤炭企業(yè)基建項目的特點的闡述，明白了建立健全財務(wù)管理體制，提高財務(wù)管理水平是煤炭企業(yè)長遠(yuǎn)健康發(fā)展的必然舉措。通過對煤炭企業(yè)基建財務(wù)管理相關(guān)問題進行一些列的討論和研究，發(fā)現(xiàn)煤炭企業(yè)在基建財務(wù)管理中出現(xiàn)的具體問題，和相關(guān)財務(wù)管理人員進行商討，提出相應(yīng)的解決方案和對策，盡量做到讓企業(yè)減少資金浪費，促進煤炭企業(yè)更好的發(fā)展。

關(guān)鍵字：煤炭企業(yè)，財務(wù)管理，基本建設(shè)

Problems and countermeasures of financial management of capital construction in coal enterprises

Abstract

As China's evolving economic system reform, national infrastructure projects increasingly focus its financial management is directly related to the smooth implementation of the construction of infrastructure projects in China, along with the perfect modern enterprise system in coal enterprise management mode and management methods must be adjusted to be on. Traditional infrastructure financial management has been far from it meet the needs of contemporary socio-economic institutions, financial management should also be tapped by the traditional pattern of strategic management and management of standardization management of combined mode, establish financial management-centered management system, to achieve sustainable development of the coal enterprises.

Based on the description of the characteristics of the coal enterprise infrastructure projects, understand that the establishment of a sound financial management system and improve financial management level is long-term and healthy development of the coal enterprises must move. Through the infrastructure of coal enterprises to a series of discussions on issues related to financial management and research, found in financial management of capital construction in coal enterprise's specific issues, discussed the matter and related financial managers, propose appropriate solutions and strategy, enables the enterprise to reduce the waste of funds as possible to promote better development of coal enterprises.

Keywords：Coal enterprises    Financial management    Capital construction      

目  錄

本科畢業(yè)論文（設(shè)計） I

1  引言 V

1.1 研究背景 V

1.2 研究意義 V

2  基建財務(wù)管理相關(guān)理論概述 2

2.1  基建財務(wù)管理概述 2

2.2  煤炭企業(yè)基建財務(wù)管理概述 2

3  煤炭企業(yè)基建財務(wù)管理存在的問題 5

3.1  財務(wù)管理體制需提高 5

3.2  財務(wù)監(jiān)督控制力不夠 5

3.3  財管人員專業(yè)素質(zhì)有待提高 6

3.4  案例分析---以重慶煤炭有限責(zé)任公司為例 6

3.4.1  應(yīng)收賬款管理存在的問題 7

3.4.2  基建財務(wù)方面存在的問題 7

3.4.3  企業(yè)管理者的短期行為 8

4  加強煤炭企業(yè)基建財務(wù)管理的對策 10

4.1  更新財務(wù)管理理念 10

4.2  完善企業(yè)內(nèi)部控制 10

4.3  強化財務(wù)風(fēng)險意識 11

4.4  提高成員的積極性 11

結(jié)  論 13

致  謝 14

參考文獻 15